"You get a sense that no expense was spared in creating this luxurious cabin," noted one staff member. Indeed, the LX 470's rose-tinted walnut was radiant in its luster, the perforated leather sumptuous in its suppleness, the electroluminescent gauge cluster blinding in its clarity. Materials used in the construction of the interior are generally of the highest quality, never mind that one editor pointed out that "much of the switchgear in here is identical to what I have in my Sienna minivan." (Two of our staffers have a running argument about the use of Toyota-grade buttons and stalks in Lexus products. One asks, "If the switchgear is good enough for a Lexus, what's the problem if it lands in a Corolla?" The other responds, "Toyota owners move up to Lexus, and want to feel like the money is well spent, like they're getting something better." Who cares, right?)

Giant grab handles on the door panels may block access to the power window controls for some, but they're so beautifully padded and stitched with leather, you won't care. Aside from this slight ergonomic glitch, the cabin is almost flawlessly laid out, with large controls that are simple to find, use and understand. Notable accoutrements include a smog sensor integrated into the automatic climate control system (what? no dual-zone settings?) and a power tilt and telescoping steering column with auto-exit feature that makes finding a proper driving position easy, even if foot well space is tight for those with larger feet.

Seats aren't exceedingly comfortable, lacking thigh and lateral support due to the wide and flat bottom cushion's design. But after you've fired up the optional 280-watt Nakamichi sound system with its six-disc in-dash changer, which will floor you with its astounding sound quality, you won't care about that at all. Neither will larger second-row passengers whose thighs are left sagging rather than resting on a nice, supportive seat surface, as long as they share your musical interests. Under seat foot room is rather tight as well, and legroom isn't worth bragging about. Third-row jump seats are easy to crawl into, but should be reserved strictly for children, or taken out of the vehicle altogether, as they eat up more than 15 cubic feet of valuable cargo space when folded and stowed against the sides of the vehicle. If used, riders in the torture chairs get their own climate controls, cupholders and a storage bin with a first-aid kit.

We liked the large, one-touch open and close power sunroof with pinch protection, and the fact that at night, everything with the exception of the (Camry-issue) cruise controls was illuminated as brightly as the Christmas tree at Rockefeller Center. But we wondered why there weren't any satellite stereo or climate controls on the steering wheel. A trip computer was also conspicuously absent. And we wished the gorgeous wood-trimmed steering wheel rim had deeper detents along the back like in the Escalade.

Overall, we judged the Lexus to have the quietest cabin of all the SUVs tested, despite minor comfort complaints and a few buzzes and rattles brought out by Botts dotts. "How smooth, solid and refined is the LX 470?" asked one driver in the logbook. "Going with the flow of traffic late one night, I glanced down at the speedometer and was flabbergasted to see that I was tooling along at 90 mph. I had no idea I was going that fast."

Part of the reason this Lexus can operate unfettered at high speed has to do with the amazingly competent Adaptive Variable Suspension (AVS), which is a semi-active shock absorber system that can be custom-tuned to any of five settings, with the float and wallow of Buick Dynaride at one end of the spectrum and the harsh, jarring response of a Ford Super Duty pickup at the other. Once you've selected one or the other, or from three that combine elements of both, AVS then reads the road surface while monitoring steering input, acceleration rate and braking, automatically making adjustments for conditions within milliseconds. The result is a perfectly tuned ride quality based on the driver's preferences.

AVS is teamed with Automatic Height Control (AHC), which allows the LX 470 to be raised to clear difficult terrain or lowered for easier entry and exit, much like the Range Rover. For 2000, Lexus has added Vehicle Skid Control (VSC) to the standard equipment roster, as well as braking assistance software similar to what Mercedes offers on the ML430. Unlike the ESP system in the Mercedes, VSC won't intrude until the LX is seriously in danger of spinning or tipping. During slalom and skidpad testing, it took plenty of body motion to get the system to activate, but considering how dramatically the Lexus flops over in turns, perhaps it only felt like we were closer to losing adhesion than was actually the case.

In any event, the technology works. AVS gives buyers a soft ride when desired, and a hard, sporty ride if the mood strikes. Of our tested luxury SUVs, Goldilocks would pick the Lexus, which is just right for so many drivers. However, those looking for a more sporting driving demeanor are advised to shop the Benz, because the Lexus is more sublime than sporty in terms of on-road performance.

Creamy describes the highly refined, dual overhead-cam, LEV-compliant, 4.7-liter V8 under the LX 470's hood. "Smooth, silky, and powerful, the engine only lacks that extra shot of juice it needs to be perfect," read one logbook entry. With a scant 230 horsepower available to move 5,401 pounds of truck, you might guess the Lexus is lethargic. Slowest of our test vehicles to 60 mph at 9.6 seconds, you'd be right, but it's only a tick or two behind the Cadillac and Land Rover. With 320 foot-pounds of torque available at a rather high 3,400 rpm (80 percent of that peak torque is available at an incredibly low 1,100 rpm), the Lexus can handle up to 6,500 pounds of trailer when properly equipped. We observed 12.7 mpg during our testing, better than all the trucks except the Mercedes.

Power flows to all four wheels through a four-speed automatic transmission and full-time 4WD system. Using the "power" mode, gear changes can be harsh and jarring, not at all in keeping with the LX 470's general demeanor. Leaving it in the normal setting is much more satisfying and doesn't noticeably diminish performance. A four-wheel traction control system (TRAC) uses brake and throttle intervention to control wheelspin in the hopes of approximating the action of locked center and rear differentials without usurping the superior steering response associated with open diffs. A standard locking center differential can be engaged to split engine torque evenly front and rear for serious off-road workouts.

We didn't need to lock the LX 470 for our hill-climb test. It scampered up the mountainside with an eagerness second only to the Land Rover. Street-biased 16-inch tires were certainly a problem as they slipped and slid in the soft soil. Otherwise, the Lexus shrugged off our trail testing as though it was a minor irritant, a distasteful chore to be performed before resuming life as an errand runner on Rodeo Drive. And though we didn't need them until we entered the car wash, the power folding exterior mirrors were greatly appreciated.

Front and rear disc brakes with ABS hauled the hefty Lexus down from 60 mph in just 138 feet, thanks partially to the new "brake assist" technology standard on 2000 LX 470s. Some drivers complained that the brakes were touchy until they acclimated themselves to the pedal, while others loved the responsiveness right off the bat. Oddly, our track test driver reported that braking performance actually diminished when taken to the limit in panic stops. Steering has a slower ratio than the Land Rover and Mercedes, and exhibits a dead spot on center that can be a tad disconcerting. Road feel is decent, but the walnut-trimmed steering wheel rim is uncomfortable to hold.

Twisting two-lane is not the LX 470's friend, and is the one type of driving environment in which the Lexus struggles to perform competently. Neither can it carry the most cargo of the assembled vehicles, managing just 90.4 cubic feet with the third-row jump seats removed and the second-row bench folded down. With the rear seat in place and the jump seats sitting on the floor of the garage, you've got 55.4 cubic feet to play with, and 39.2 cubes are available with the jump seats folded and strapped to the sides of the cargo area walls. But with a whopping 9.8 inches of ground clearance, the Lexus tromps the other trucks in terms of its ability to clear obstacles in its path.

In December, 1998, we pitted several full-sized SUVs against the Toyota Land Cruiser, on which the LX 470 is based. The Land Cruiser chewed them up and spit them out with its sheer competence. Similarly, the LX 470 is, in our opinion, the best luxury-brand SUV on the market, able to do just about everything that is asked of it with skill and without complaint.

SECOND OPINIONS:

The Lexus rules the class because it has no real weaknesses. Unlike the other four contestants, the Lexus fulfills all luxury SUV needs without compromise. If you were to purchase an LX 470 and never go off-road you would still possess an excellent luxury truck in terms of comfort, convenience and safety. If you were to purchase an LX 470 and never drive it on pavement, you would still possess a fully capable off-road machine ready to serve safari needs. It pampers and empowers, coddles and liberates simultaneously. No other vehicle in this test, or for that matter on this planet, can make such claims. The other four vehicles each have their strengths and weaknesses. With the LX, it's all strengths. - Karl Brauer

This was my favorite truck in the test. It made me feel coddled, comfortable, hierarchical and safe all at the same time. Inside, the Lexus is gorgeous, with a cleanly designed two-tone dash and beautiful rose wood accents. The quality of the leather on the seats and doors is unquestionably top-notch. Driving the vehicle, thanks to a transmission that shifted imperceptibly and a strong, powerful V8 engine, was a pleasure as well. - Erin Mahoney

Of the three vehicles in this test that are re-optioned, re-trimmed, "coach class" SUVs, the Lexus is the only one worth a lobbyist's speech: "To hell with its proletariat roots, the LX 470 has ascended to the bourgeois!" The leather still isn't the irresistibly textured stuff stretched over the seats in European vehicles, but it is Toyota's finest. And the richness of the wood surfaces and the boldness of the chrome - ah, privilege feels good. - Erin Riches

Specifications and Performance - 2000 Lexus LX470
Stereo Evaluation - 2000 Lexus LX470