Motor Tend Magazine named the Mercedes-Benz GL450 as its sport utility vehicle of the year for 2007, gushing about it's "astonishing technology." The SUV, equipped with a seven-speed transmission and a 335-horespower V-8 engine, was picked from a field of 22 vehicles, the largest number of SUVs ever evaluated by the magazine. Everyone is making a car-based SUV these days it seems, which can only be a good thing as the vehicles drive more like a car than a truck

The lucky editorial staff evaluated the vehicles in three areas: significance in engineering, technology and features; superiority in performance and quality; and value. To make it into the qualifing round, the SUVs had to be serious off road vehicles (not the two-wheel-drive sissies shown climbing the Grand Canyon in commericals). Only the MB GL, the Jeep Wrangler and the Toyota FJ Cruiser had real off-road capability. (I'd be using mine to drive my daughter to school, but I'd like to know I could take it up Big Bear mountain to go skiing on a moment's notice.)

"In every facet, from performance to the interior, this vehicle is a winner," Motor Trend Editor-in-Chief Angus MacKenzie Kenzie said. Acording to the magazine, the Mercedes has the most comfortable third-row seating of any SUV tested. (That would make it seating for seven with individual, power-folding third-row seats.) It will also be offered with a diesel engine that runs on new low-sulfur fuel. On a personal note, I'd like to see Mercedes (my car of choice -- I own the station wagon) offer a hybrid version, but that is still in the planning stage.

More specs:

Large 18-inch 5-spoke wheels
Height-adjustable 4-wheel air suspension
More safety features than any full-sized SUV
Towing capacity of 7,500 lbs**

The GL450 has a suggested retail price of $55,675.

For more pics, check out Mercedes-Benz.