I suggest that putting the sport in SUV requires a vehicle that’s as sporty as it is utilitarian. The 2007 Audi S4 Avant Quattro could be a poster car for truly sporty utility vehicles. If I were doling out the acronyms I might add an “L” for luxury as in SLUV, because the Audi S4 is luxurious as well as sporty and utilitarian.

I’ve driven Audi A4 sedans, wagons and convertibles with four-cylinder, V-6 and V-8 engines. They’re all sensibly luxurious and they all have excellent handling characteristics. Power ranges from a 200 hp I-4 to a 420 hp V-8. In-between are a 255 hp V-6 and a 340 hp V-8 that’s standard equipment in S4 models.

The 420 hp RS4 is a wonderful car for meeting local law enforcement officers, but backing off a notch horsepower-wise gets you the almost perfect S4. It has incredible power, but remains perfectly tractable for daily commuting. The precision 4.2-liter aluminum alloy V-8 is silky smooth; mating it to the standard 6-speed manual transmission lets drivers enjoy the engine’s full potential. The exhaust note is throaty but refined. This is a V-8 for adults and with a $48,500 list price not many teenagers will be shopping S4’s anyway.

The six-speed manual transmission adds a great deal to the sporty nature of the S4. It’s a rare SUV that comes with a manual transmission of any kind, much less one as crisp and fun as the S4 six-speed.

Since the S4 Avant is a four-door wagon with a rear lift gate it does well in the utilitarian/cargo-hauling department. Total cargo volume falls short of most SUVs, but would you rather haul soccer balls or just haul ...? Maximum passenger capacity is five, but four is better; the center tunnel is tall.

Front seat room and comfort are what matter most to me. Audis excel in that department with heated, multi-adjustable, highly supportive bucket seats and stretch-out legroom. The S4 has great Recaro sport seats with silk Nappa leather upholstery.

I had the good fortune to experience the Audi S4 Avant during the January snow and ice free-for-all. Besides the impeccable Audi Quattro all-wheel-drive system, our test car was shod with Bridgestone Blizzak LM-25V 235/40R18 winter performance tires. These tires are outstanding in snow and ice as well as being great in more typical, wet Northwest winter conditions. The tires provided winter confidence without sacrificing the S4’s sporty handling.

There is a fuel economy penalty (reflected in the car’s Gas Guzzler Tax) for the S4’s high performance character, but at 15-city/21-highway it still beats most SUVs.

The low center of gravity and precision suspension make driving the S4 totally unlike any tall, truck-based SUV. Short of larger passenger capabilities, the 2007 Audi S4 Avant does everything most SUVs do while pegging the fun meter at the same time.

Whines: Back seat legroom is tight when front seats are all the way back, but the front seats are still comfortable when moved up several inches.

Bottom line: The 2007 Audi S4 Avant Quattro is an incredible all-purpose, all-weather sport wagon that’s practical, luxurious, safe, stylish, very quick and an absolute blast to drive. It’s exactly what a sporty utility vehicle should be.