The new GL is built on an entirely new platform, and is scheduled to go on sale shortly here in the U.S. and later this year in Europe.

Walkaround: The graceful GL-Class doesn’t look or handle like it’s a class-leading 200.3 inches long, 75.6 inches wide or 72.4 inches tall, with 10.9 inches of ground clearance, although you appreciate its size as soon as you get inside.

Styling eschews the basic SUV-box in favor of bold and sophisticated lines complemented by aggressively flared wheel arches and a sharply angled windshield. The grill is framed with triangular, high-tech halogen projector-beam headlights. The optional Bi-Xenon package includes swiveling headlamps and Turn Assist fog lights for enhanced visibility.

Two power domes run the length of the hood, which sits above the front fenders, with strong lines visually connecting the grill to the front roof pillars. Privacy glass covers the B and C pillars, creating the illusion of a single glass panel along the entire side of the vehicle. From behind, the squared-off bumper and D-pillars emphasize the GL’s height, while flared rear wheel wells complement its muscular appearance.

Interior: Everything that isn’t trimmed in real burl walnut, is two-tone leather, with chrome accents and craftsman-like attention to detail.

Instrumentation is divided horizontally into upper and lower sections. The leather-covered upper portion contains the speedometer, tach, fuel and temperature gauges as well as a clock. Four circular, chrome-trimmed vents are positioned at the left, center and right sections of the dash. The four-spoke multifunction steering wheel features brushed aluminum accents on the lower spokes. The electronic shift lever is mounted on the steering column and engages the transmission with the touch of a button.

The center console features easily accessible, ergonomically-friendly, controls, as well as two large cupholders that can accommodate two 32-oz. or one 44-oz. cup(s). Located just below the two center air vents is the COMAND system, which features the navigation system screen, audio, and Thermatic dual-zone climate controls.

A glovebox-mounted six-disc CD changer is standard, and the COMAND unit incorporates a single CD slot with an auxiliary input for MP3 players. An optional 11-speaker harmon/kardon™ Logic 7® surround-sound audio system, and Sirius satellite radio are also available, as are rear audio controls. An optional dual-screen rear video entertainment system is also available.

The seven-passenger GL-Class has power front seats with memory, a 1/3-2/3 split fold-down second-row seat and two individual third-row seats. Every seat has its own cupholders, light and individual adjustments.

A tilt-sliding glass sunroof is standard as is a unique fixed glass panel over the third-row seats. Those seats can be stowed electrically with the push of a button, either separately or together, offering a totally flat cargo surface. When stowed, there is 43.8 cubic feet of cargo space. Stowing the second row seats as well, results in more than 83 cubic feet.

Under The Hood: The GL-Class is equipped with a new generation, 4.6-liter, dual overhead cam, aluminum V8 with four-valves-per-cylinder utilizing variable valve timing. It delivers 335-horses with 339 lb. ft. of torque, performing the 0-to-60 drill in 7.4 seconds — outstanding for most vehicles, not to mention a 5,300 pound SUV.

It’s mated to the world’s first seven-speed automatic transmission, and features Mercedes’ 4MATIC full-time four-wheel drive system. Standard features of the 4MATIC include DSR downhill speed regulation, hill-start assist, true low-range gearing, and a special ABS algorithm for help off-road. An optional Off-Road Pro package includes a two-speed transfer case and locks for the center and rear differentials. The package also includes modified air suspension that can raise ground clearance to 12 inches, which increases its low-speed fording depth to more than 23 inches, as well as lower it below the standard 10.9 inches to improve highway driving aerodynamics and increase gas mileage.

The GL-Class also boasts a 7,500-pound towing capacity.

Behind The Wheel: After being met at San Francisco Airport, we were shuttled to the nearby Marriott, where we paired up and grabbed a vehicle for the hour and a half drive to the Calistoga Ranch, in Napa Valley. The trip took us over freeways, city streets at rush hour, and scenic two-lane country blacktops meandering through the wine country.

The next day, we drove parts of the historic Silverado Trail and intersected with the hilly, twisting roads taking us to Lake Berryessa. After following the shoreline, we veered off across more hills to the Brown Estate Winery, also known as “The Ranch,” where we had lunch.

After lunch, we got to drive the GL-Class on a muddy off-road course set up on The Ranch grounds, to gain some firsthand experience with its off-road capabilities.

From there, we chris-crossed routes back over the hills, dropping down into the Sonoma Valley. We later hit the freeway for about 16 miles, and then back onto the wine country two-lane blacktops to the hotel. The next day, we retraced our route back to SFO.

Its four-wheel independent suspension, speed-sensitive power steering, and full-time four-wheel drive, made the GL-Class not only a true pleasure to drive on all of these terrains, but to ride in as a passenger as well. The power curve of the V8 makes the GL-Class surprisingly responsive over a wide range of RPMs across all the different terrains. It was quiet, extremely comfortable, and drove more like a sports sedan than a full-size SUV in terms of performance and handling.

The seven gear ratios provide a wider performance spread between first gear and seventh, while at the same time, allowing smaller increases in engine speed as the GL-Class accelerates.

Unlike most automatics, it will skip up to three gears if necessary when downshifting, shifting directly from seventh to fifth, for example, or even sixth to second. This helps the transmission choose the right gear ratio for quick acceleration, with smooth, almost imperceptible shifts, and gives the electronic control unit more flexibility in terms of maximizing fuel economy.

Whines: My usual Mercedes whine — the location of the cruise control stalk right above the turn signal indicator.

Bottom Line: Priced in the low $50s with very few options available, the new Mercedes-Benz GL-Class just raised the bar for every full-size luxury SUV on the market in terms of style, comfort, performance and handling — not to mention off-road capability.