General Motors’ quality record has been steadily improving, and certainly this vehicle gives the appearance of a well-made machine, smoother and sleeker looking than its 2000 predecessor.

A full-leather interior, along with many high-end features, put the Yukon in the Cadillac and Lincoln luxury class. Actually, the new Cadillac Escalade is an almost identical close relative. The Chevy Tahoe and Suburban are sister ships.

GMC’s Yukon Denali XL is a great improvement over fast big SUVs.

The instrument panel has more gauges than most other American made vehicles, including a rare transmission oil temperature gauge that is useful when towing. Front and rear air conditioning and heating makes for a comfy interior, no matter what the outside weather. Rear seat radio controls with headsets allow passengers to listen to their choice on the radio or CD player. The feature is useful to keep the kids occupied by cutting down on the “are we there yet(s)?”

The most distinctive feature is the massive interior. A third row of seats makes it attractive to soccer moms, and with all rear seats removed, to dads with The Home Depot addiction.

The Yukon is powered by a 6.0 liter, 320 hp, overhead valve smooth and sporty-sounding V-8 engine. Yes, sporty sounding; when you accelerate with the driver’s window open, this engine sounds like a Corvette motor. Come to think of it, this is the engine used in the Corvette. The four-speed overdrive automatic transmission shifts well, and at all the right times. The all-wheel-drive system was hard to test in dry San Diego County, but it works like a number of all-wheel-drive systems and will help greatly in wet, icy or snowy roads and off-road. The engine provides power aplenty for this 5,700-pound SUV, which has a huge towing capacity of 8,400 pounds.

For a large SUV, this vehicle handles itself very well and feels solid and secure on roads straight or curved. The ride is more car-like than truck-based. This is a considerable achievement for GM. Its previous SUVs were frequently rated below those of the competition, with complaints of a harsh ride and crude handling. The least attractive feature of this SUV is its fuel consumption at an EPA estimated 12 mpg city and 16 mpg highway. The Denali returned a little more than 13 mpg during this test.

The 2001 Yukon XL 1500 All-Wheel-Drive costs $47,650, the four-wheel-drive $38,233, and the two-wheel-drive $35,802. The AWD model is fully equipped, except for an optional $1,000 sunroof and center bucket seats for $390.

Standard equipment includes rear air and heat, all-around antilock disc brakes, OnStar communication for one year, 10 cupholders, information center, fog lights, garage door opener, tinted glass, luggage rack, dual heated power mirrors, four power outlets, AM/FM stereo with six-disc changer, cassette and Bose sound system, cruise control, leather wrapped tilt/telescopic-steering wheel with radio touch controls, trailer package and aluminum wheels. The two-wheel and full four-wheel-drive versions are not quite as well-equipped, but have more options available.

The warranty is 36 months with 24-hour roadside assistance.

The Yukon is an attractive and surprisingly easy to handle vehicle. General Motors has raised the bar of excellence for its competitors and in this tester’s opinion the Yukon is the best of the bunch, certainly at or close to this size.

If you have a large family, or have a lot of stuff to haul around and can afford the gas bill, and you don’t mind something really big, like say 5,700 pounds, 17 feet long, and more than 6 feet high, visit Marvin K. Brown in Mission Valley or North County GMC in Escondido for a look and a test drive.

Motoring since 1952, Austin Lynas has owned 54 cars and at one time raced mini-sedans in England. An aerospace engineer, he was instrumental in developing the anti-skid systems used in British military aircraft that preceded today’s ABS systems. Lynas can be reached by e-mail at osten@aol.com.