There used to be a clear distinction between cars and trucks. Cars consisted of coupes, sedans, wagons and the occasional convertible. Cars were driven by city dwellers who wanted to get from point A to point B in reasonable comfort and safety. Trucks, on the other hand, were for people who needed a vehicle capable of hauling and towing stuff. Unlike car owners, truck owners typically used their vehicles in their chosen profession, whether that be farming, ranching, construction, landscaping, or just plowing snow. Since most of these are seen as blue-collar jobs, it was unlikely that you would find many trucks parked in the garages of tony, upscale neighborhoods.

Thanks to the resurgence of country music, the newfound popularity of frontier novelists, and the explosion of micro-breweries, Americans have again fallen in love with the idea of ruggedness. Riding this wave of popularity, trucks have found their way into the driveways of everyone who has ever dreamt of charting the untamed wilderness, or for those who would just like to look like they could. Thus began the transition of the United States from a car driving country to a truck driving country. Of course, as people began trading their Accords and Camrys for Explorers and Blazers, they decided that they wanted their trucks to be rugged looking on the outside, but soft and luxurious on the inside. The manufacturers, not wanting to lose sales to the next guy, were quick to respond, offering safety features that had never been seen on trucks before, softer suspensions, leather interiors, and luxury doo-dads like CD changers and heated seats. In effect, turning their trucks into high-riding 4WD cars.

Unless you've spent the last 6 years shepherding yaks in Nepal, you already know that the Ford Explorer has been the best-selling sport/ute in the country since its introduction. While this is great news for Ford, it has been bad news for Lincoln-Mercury who have been truckless during these 4x4 boom times. After raising a considerable ruckus over the ever-declining numbers in the credit column of their quarterly balance sheets, Lincoln-Mercury dealers convinced the Blue Oval bigwigs that they needed an SUV. Ford, being the benevolent company that it is, granted Mercury dealers the most extravagant of favors; an upscale SUV based on the incomparable Ford Explorer. (Don't worry Lincoln fans, you will be getting a designer version of the all-new Expedition to flaunt in front of the Tahoe/Yukon crowd.) Mercury, geared towards attracting a more fashion-conscious buyer than good-old Ford, dressed the already attractive Explorer in a killer new outfit and named it the Mountaineer. Despite its rugged name, conjuring images of the Grand Tetons and Canadian Rockies, this truck has more in common with my grandmother's Buick LeSabre than my grandfather's old Ford F-150. Don't believe me? Let's check the features found on our test vehicle. Leather Interior? Check. Heated 6-way power adjustable seats? Check. Tasteful dashboard and killer stereo? Double check. Manual locking hubs? Nope. Rattly, bouncy ride? Nope. Embarrassing to pile guests into for a night on the town? Resounding nope. The fact is, these modern-day chariots have supplanted the upscale sedans and wagons that littered the suburban landscape a few short years ago.

Manufacturers that don't have any SUVs of their own aren't taking this lying down. Some, like Honda, have done a little badge engineering; slapping their name on a vehicle that is designed and built by another maker. Others, mainly Subaru and Audi, are countering the SUV onslaught with the supposition that traditional, truck-based sport/utes are uncomfortable, cumbersome, gas hogs that have little to offer when compared to an all-wheel drive wagon. Several months ago, we compared a Subaru Legacy Outback Wagon to a Ford Explorer XLT and came away with a split decision. This month we pitted the decidedly upscale Mountaineer against the pricey Audi A6 wagon: a favorite among wealthy young families with multiple children.

Since we have spent so much time on the Mountaineer, it's only fair to give the Audi A6 a quick introduction. The Audi A6 name was created for the 1995 model year, although the basic design of the car dates back to 1992. Audi has enjoyed an upswing in popularity these last few years, largely due to the reduction of the public's phobia about Audi's little unintended acceleration problem. (Never a problem at all, just another example of the horrors of sensationalist journalism.) Audi, if you are not overly familiar with the marque, is the company that pioneered AWD systems in passenger cars. Unlike Subaru, Audi had the distinction of offering their AWD systems in cars that were meant for more than bad weather commuting. They were designed to give a competitive advantage in all conditions over the other premier European manufacturers, BMW and Mercedes-Benz. Outfitted in leather and walnut, Audi was also a nice alternative to the rear-wheel drive luxury sedans being offered by Cadillac, Lincoln and Chrysler.

Lately, however, Audi has been targeting a new market: the luxury SUV buyer. They ran a series of commercials recently that feature a high-heeled woman perched on the running boards of an immensely tall sport-utility vehicle. The woman trembles, loses a shoe and looks like she is being suspended above a cage of hungry lions; such is her fear of trying to exit this colossal beast. Meanwhile, an Audi A6 wagon pulls up and a fashionably attired woman, in flats no less, calmly steps out and goes on her way; no problem. Audi's message doesn't take a rocket scientist to understand. Why put up with all of the hassles of a truck when you can get the same all-weather confidence in a much more comfortable car? Since Audi's sales are racing along at breakneck speed, it seems that they may be on to something here.

The first difference that most will notice when comparing these to vehicles is that getting in and out of the Audi is much easier than the Mountaineer. Even with the optional running boards, the Mercury's 7.6" ground clearance and tall seats are a climb for this gangly editor; I couldn't imagine having to do it every day if dresses were a part of my wardrobe. The interiors of both vehicles are nice. The Mountaineer has little to distinguish it from the lesser Ford Explorer other than the Mercury logo on the horn pad and seats. This is not a bad thing, Ford interiors have been quite good for a number of years now. The A6 has a nice teutonic layout, with the logical placement of controls and buttons, and an easy-to-use sunroof selector. The A6 does a better job conveying a feeling of luxury than the Mountaineer. Its tasteful walnut inlays and luxurious leather seating surfaces accentuate the fact that this car is based on a very classy sedan, not a truck. The seats in both vehicles are comfortable with a multitude of adjustments, but we preferred the Audi's back seat with its ample leg room, shoulder room and more supportive seats. Cargo space accolades, however, definitely go to the Mountaineer. Audi pays a stiff price for all of that rear passenger comfort, and as a result has only 33.9 cubic feet of cargo space. The Mountaineer, on the other hand, has a whopping 42.6 cubic feet of cargo space. (It should be noted that the Mountaineer/Explorer twins are two of the largest compact sport/utes available.)

The powerplant in the Mountaineer is certainly the more satisfying engine; the 5.0-liter V-8 pushrod engine moves the Mountaineer authoritatively from a standstill all the way up to freeway speeds without hesitation. The A6's 172-horsepower V-6 seems to have difficulty moving this car's portly 3,847 pounds. Acceleration is hesitant, and passing maneuvers need to be planned well in advance in the Audi.

It was no surprise to anyone on our staff that the A6 out-handled the Mountaineer, which is one of the tippiest-feeling SUVs on the market, but we were really impressed with the Audi's road-holding and sure-footedness over all sorts of pavement in varying weather conditions. The A6's suspension and chassis were also better able to soak up Denver's myriad bumps and potholes than the Mountaineer's; chalk that one up to the magical German engineering that makes damn near all of their cars fun to drive. Not surprisingly, the Mountaineer lost out in the steering category as well, due to its truck-like tendency to wander. For pure driving excitement it was difficult to remain objective about the Mountaineer after sampling the pleasures of the A6.

Of course, the Mountaineer can go places that the A6 just can't. We realize, as do Mercury and Audi, that most of the people purchasing sport/utes these days will never take them far from civilization. Nonetheless, we took our Mountaineer to our favorite off-road area near the Eldora ski resort outside of Denver. Despite the running boards, we were able to tackle a number of medium-difficulty trails, streams, and boulder-strewn hills without incident. What the Mountaineer lacks in locking differentials it has in V-8 power, allowing it to scrabble over the same obstacles that we have tackled in our traditional 4WD testers.

Both vehicles have the benefit of anti-lock brakes and dual airbags. The Mountaineer has an optional integrated child seat that the Audi lacks, but the A6 has better crash test scores. Thus, it is difficult to say that one vehicle is better than the other in terms of safety. We are convinced that either vehicle is a smart way to get to and from the office in today's urban rally.

Exterior styling is a subjective matter, but we like the Audi's restrained sheetmetal and tasteful badging more than the Mountaineer's somewhat brash two-tone paint, chrome grille, and discus-sized liftgate emblem. (We understand that we are the minority in this opinion, but remain adamant in our decision. Thus, all of your e-mails telling us how wrong we are will be cheerfully deleted.)

So, what's our verdict? Price no object, we would probably choose the A6 over the Mountaineer. Not because the Mountaineer fails in any regard, merely because we like driving and the A6 makes driving more fun. However, since price is an object for most people, we feel compelled to recommend the Mountaineer over the A6. Its greater size, more powerful engine, and much lower price make it a better value than its competition from Audi. The fact that it can be equipped to tow 5,000 pounds and has capable off-road ability also makes it the more attractive vehicle to families that like to venture into the great outdoors every now and then.