BMW's 7-Series seals power and luxury tightly together and throws a heap of style right on top. All this, added to the vehicle's reputation for sophistication and snob appeal, make the 7-Series the pinnacle of prestige for those who desire the absolute snazziest ultra-luxury sedans.

The stellar 7-Series lineup consists of the 740i, 740iL and 750iL. Also available are two new trim levels: the 740iL Protection and 750iL Protection. Powered by incredibly smooth V8 and V12 engines, these 7-Series super-luxury sedans are quite possibly the finest of their kind, providing exceptional comfort, rich appointments and rewarding performance. Those who must have it all will want to check out the amazingly appointed V12 750iL. Want a stereo that sounds better than a symphony hall? Check. Want an anti-theft security system that can put Fort Knox to shame? Check. Want a heated steering wheel? Check. Want 41 inches of rear legroom? Check. Shelling out nearly 100 grand for the supreme BMW will get you a fully outfitted luxury car with only two available options: side-impact rear airbags and break-resistant security glass.

Those on a budget (ha, ha), should take a look at the 740i. Tens of thousands of dollars less than its big brother, the 740i is geared towards buyers who are merely wealthy instead of obscenely rich. This car has almost everything one could desire, but there are a few items on the option sheet that buyers may want to check out.

Nestled snugly between the 750iL and the 740i is the 740iL-a vehicle that offers amazing relaxation with its 16-way front Comfort Seats. The 740iL provides all of the space of the 750iL, but leaves enough money in the checking account to send your pride and joy to Stanford for one year.

For those who may be living dangerously, two new Protection trim levels debut this year, providing light armor that protects against handguns, bullet-resistant glass and run-flat tires.

The 2000 7-Series' long list of standard and optional features includes an integrated cellular phone, all-season traction control, Dynamic Stability Control, Dynamic Brake Control, rain-sensing windshield wipers, rear side airbags and extra-thick window glass. The optional Cold Weather Package now includes heated rear seats; 740 shoppers also will be able to take advantage of the optional Adaptive Ride Package that provides Electronic Damping Control (EDC) and a Self-Leveling Suspension. Personal safety features include double locked doors, coded drive-away protection, two-step unlocking, and front, side and head airbags.

The 740i and 740iL receive the Premium Package standard this year, and it consists of the navigation system, Xenon headlights, premium audio system with digital sound processing and a six-disc CD changer. Also new for 2000 are the Active Comfort Seats-standard on the 750iL and optional on the other models. Eighteen-inch alloy wheels are optional as well. Despite these upgrades, 7-Series prices remain the same as last year.

It is always difficult to choose the "best" in a class of outstanding competitors and, with super-luxury entries from Audi, Mercedes-Benz, Jaguar, Lexus and Infiniti, it seems flippant to say that one of these vehicles is superior to the others. Still, we know which one we would buy if we won the Lotto. BMW has a tradition of improving on excellence and the 2000 7-Series cars are no exception. If you have the money and need an impressive set of wheels, this is the car for you.