We drove both the V6 and V8 versions in central California. The V6-powered R350 is more than adequate for most driving, chauffeuring, and touring duties, but the V8 is a good deal more satisfying overall to drive, with more reserve power for passing and pulling, and rated to tow 2500 pounds.

The seven-speed is the best automatic transmission currently on the market, smooth, quiet and extremely flexible and useable. Mercedes has abandoned the conventional console-mounted floor shifter in favor of a tiny stalk on the right side of the steering column, supplemented by paddles on the back of the steering wheel. Shifting either way is a breeze. (It's similar to the 2006 Mercedes M-Class SUV, which shares a great number of parts and systems with the R-Class and is built in the same Alabama plant.)

The all-wheel-drive system works in the background whether you're on pavement, dirt, snow or ice, and keeps the car planted and pointed properly. It's engineered in such a way as to keep entry and exit height nice and low, not like a typical SUV.

We found the huge brakes to be especially reassuring on twisty, blind-corner country roads, where just a tiny dab of pedal brings the speed down very swiftly.

Massive amounts of high-strength steel are used in the body shell of the welded unibody R-Class, more than 65 percent of the body, which makes the body extremely stiff and lets the independent front and rear suspension do their jobs quietly and without interference.

The steering on the V6 is a bit more direct and more fun to drive than the speed-sensitive system used on the V8 version. Regardless of engine choice, the steering isn't overly assisted, and is nicely weighted at the wheel. While this new R-Class is a long way from a sports car at this size and weight, it is remarkably responsive and nimble.

At highway cruising speeds, the R-Class is extremely well isolated from the outside world, enabling easy conversation between and among all the passengers.

Classified as a truck and coming in over 6000 pounds gross vehicle weight rating, the Mercedes R-Class is eligible for the federal tax break for businesses that still on the books, but that's certainly not the only reason to buy or lease one.