The front seats were redesigned for 2003, but we have trouble getting comfortable at times. The Denali's leather upholstery looks and feels nice, however. Also, the shoulder harnesses fit well and are easy to wear because they are mounted on the seats. Visibility out of the Yukon is very good, thanks to large windows.

Second-row seating is roomy and comfortable. Second-row bucket seats are optional ($490) in SLT and Denali, but not SLE. They offer excellent support and can be adjusted individually. We sometimes think they're more comfortable than the front seats.

Yukon's optional third-row seat ($360-$760, depending on upholstery) provides space for adults' feet. It isn't a lot of space, but it is there. The third row folds, flips, slides and removes easily. In fact, whichever way you choose to stow the third row, it's easy to do; it has wheels to help roll it into the garage for storage. Like most third rows, it's best for kids or occasional use. Getting into and out of that third-row seat isn't easy for adults. If you're going to put big people back there on a regular basis, we recommend the longer GMC Yukon XL.

Up front, all of the switchgear and ancillary controls are mounted close to the driver. Climate controls and audio controls are easy to use yet are quite sophisticated in their operation. We enjoyed the Bose nine-speaker stereo with subwoofer. Rather than embedding the antenna in a window for fashion reasons, the Yukon uses an external antenna for improved radio reception. For 2004, OnStar and XM satellite radio share a single, low-profile exterior antenna.

The Panasonic DVD Passenger Entertainment System ($1295) includes a seven-inch flip-down screen for second-seat passengers; plus two sets of wireless (infrared) headphones with independent volume control, a wireless remote control and three sets of auxiliary video and audio inputs. The wireless headphones are light and comfortable, and the display offers a crisp picture. For 2004, the DVD player and sunroof are packaged together in the Sun, Sound & Entertainment package.

Safety is enhanced by dual-stage front airbags. Side-impact airbags are optional ($350) on SLE and SLT, standard on SLT Plus and Denali. New for 2004 is a tire-pressure monitoring system, which continuously checks inflation pressures in each of the four tires and flashes a graphic on the instrument cluster should air pressure in one of them drop below a specified level.