It may seem odd reading about the 2007 Chevy Tahoe, just as we open 2006. But ever since Ford debuted the 2002 Mercury Mountaineer in November of 2000, model years have seemingly meant little to anyone except status seekers and bankers who finance vehicles.

Chevy owns about 62 percent of the large SUV market, which numbers 6.5 million vehicles, and the 2007 Chevy Tahoe is a much-improved version of what's been that segment’s sales leader since 1991.

The new Tahoe should begin arriving in showrooms right about now, and advertising is already underway. At presstime, pricing hadn't yet been announced, but the 2006 Tahoe stickers from about $37,000 to $47,000.

Walkaround: The Tahoe, which comes in three trim levels, the LS, LT and LTZ, as well as two and four-wheel drive configurations, has an all-new design that's smoother, with more aerodynamic, rounded lines than previous versions, a three-inch wider stance and five more inches in overall length.

It's also the first to sport the new face of Chevy — a large gold bow tie, centered on the body-colored portion of the twin-port horizontal grille, which is inset with an argent texture mesh. The dome-style hood compliments a new fender design featuring integrated wheel flares and a full-wraparound fascia, that incorporates the headlamps, reduces the conventional bumper-to-body gap to luxury car tolerances, enhances aerodynamics, and gives the Tahoe its very refined look. The lower fascia also incorporates the front license plate holder and integrated tow hooks, while the windshield is raked back at a 57-degree angle and flows into a smoother roofline. Seventeen-inch wheels and tires are standard, with 20-inch factory-installed, polished aluminum rims available.

The optional Z71 package (available later this year) will move Tahoe's aggressive look to the next level. It includes a specifically designed three-piece fascia, protective, platinum chrome skid plate, larger tow hook openings, larger, more prominent fog lamps, and specific grille texture and platinum chrome grille trim, along with eighteen-inch wheels and tires.

Interior: The interior of the Tahoe has been completely redesigned, with a number of thoughtful conveniences built in. This is also the first Tahoe with the capability of seating nine people — three to a row.

The new Tahoe's instrument cluster, which is LED backlit and trimmed in chrome, as are the air vents, is positioned six inches lower than previous models, which when coupled with the new windshield angle, expands forward visibility. All control knobs are surfaced with a cool rubber material and trimmed in chrome also.

The previously borderline dysfunctional mishmash of knobs, switches and assorted gauges, is replaced with a logical arrangement of related functions clustered to the left of the steering column and underneath the display screen mounted atop the center stack. The display is home to the optional touch-screen navigation system, which also features a backup camera, as well as a new family of CD/MP3-compatible audio systems, plus optional XM satellite radio.

Other options include a remote starting system, ultrasonic rear park assist, power-articulated running boards, a heated windshield wiper fluid system, very cool rain-sensing automatic wipers that come back on a delay to catch that very last drip, as well as the now-requisite rear DVD entertainment system with an eight-inch foldaway screen and front loading disks, heated front and second row seats, a power liftgate, and for the feature-challenged, power release fold and tumble second row seats that automatically fold away with the touch of a button. Third row seats are easily removed and can be carried like a suitcase.

Standard safety features include GM's standard StabiliTrak electronic traction and stability control system, much-improved, larger four-wheel ABS disc brakes that are quite frankly, outstanding, roof-mounted head curtain side air bags with rollover protection for all seating rows and front-seat safety belt pretensioners linked to the vehicle's sensing system to provide deployment in rear-end crashes. On Star, Generation 6, which is free for the first year, is also standard as is a tire pressure monitoring system.

The seats have been redesigned and use more foam, but somehow take up less room without sacrificing comfort or size.

Under The Hood: There are two Vortec powerplant choices — both mated to a six-speed automatic transmission. A 4.8-liter, 290 horsepower V8 will be standard on all two-wheel drive models. The 5.3-liter, aluminum-block, V8 putting out 320 horses and 340 pound-feet of torque, will power all four-wheel versions and be optional on the two-wheel drive. These are Generation-4 of the venerable Chevy small-block V8 designed by Arkus Duntov that debuted back in 1955.

The two-wheel drive model has a combined city/highway EPA fuel economy rating of 20.5, while the four-wheel drive squeaks past the magical 20 mpg rating for the first time ever with 20.1, thanks in large part to the new, displacement-on-demand technology that shuts down four of the engine's cylinders under light load or highway cruising.

Behind The Wheel: I had the opportunity to put the 2007 Tahoe through its paces last month in Phoenix, over a wide variety of terrain, including freeways, two lane blacktops, and traversing the dusty, one-lane, dirt road Apache Trail, from Roosevelt Lake back to Apache Junction.

Acceleration in the 5.3-liter V8 was excellent under all conditions we experienced. Steering is power-assisted rack and pinion that has a nice, confident feel. As mentioned, braking is outstanding — much improved from previous models. Handling is good for a vehicle this size, weight, length and height. There's very little body roll and it's missing that basic top-heavy SUV feel. The new Tahoe is noticeably quieter than its predecessor, and more comfortable too.

Whines: The redesigned Tahoe surrenders as much as an inch of headroom in the middle seat and almost two inches of third-row legroom. Maximum towing capacity declines slightly, from a hefty 7800 pounds down to 7700.

Bottom Line: A quiet, comfortable, much improved, better performing SUV. There's no reason for Chevy not to extend its lead in this market segment, as the 2007 Tahoe is perhaps the best of the breed on the road today and undeniably, the best Tahoe yet.