Quick throttle response more than compensates any lack of power from the 2.5-liter four-cylinder engine. The smoothness of the wondrous little boxer engine makes it a joy for cruising at low or high speeds. The inherent design of the horizontally opposed engine -- similar to that of a Porsche 911 -- allows it to be mounted lower and farther forward than an inline four-cylinder engine. This allows for equal-length driveshafts mounted perpendicularly to the front wheels. This direct line from engine and wheels eliminates torque steer and dramatically reduces friction loss for improved efficiency. That means with just 162 pounds-feet of torque and 165 horsepower, the engine delivers good thrust and the steering is unaffected by hard acceleration.

This thrust comes predominantly from the front wheels. The electronically controlled torque split shifts power to the rear wheels whenever needed -- often under hard acceleration or on slippery surfaces.

All SUS models come standard with an automatic transmission. The electronically controlled transmission responds smoothly and works closely with Subaru's compact and highly efficient all-wheel-drive system. The four-wheel disc brakes, with dual piston calipers at the front, provided excellent stopping without any pulling or grabbing. And ABS is standard.

At the top speed of 110 mph, the SUS is as stable a vehicle as one will find. It provides sure-footed handling at lower speeds. Turning in to corners at low or high speeds is smooth and predictable, though not especially sharp. Subaru's strategy of combining stiff shocks with long spring travel makes for a comfortable ride. The rigid platform allows the suspension to do its job precisely to provide good grip on bumpy roads.

Although we tested the SUS in the South in the absence of ice or snow, heavy rain provided an adequate test of handling in adverse conditions. A torrent of water while attending a race at Sebring International Raceway seemed a mere inconvenience to the Subaru; we switched on the windshield wipers and proceeded on with no worries. The variable speed power steering, sure grip of all-wheel drive and good visibility made a thunderstorm seem like this car's cup of tea. Some muddy, pot-holed ranch roads we discovered in central Florida gave the independent, long-travel suspension a workout. These nasty roads were taken in comfort at low speeds and at higher speeds the SUS bounded through them with aplomb and sure-footed predictability. The Subaru felt secure on the long drive back to Atlanta.