Dr. Piech, Ferdinand Porsche’s grandson and just retired head of Volkswagen, had a vision for the company that includes a wide range of products from the lowly Golf to a $65,000 sedan. New to the group is the Touareg, Volkswagen’s attempt to serve the “upper class.” This $40,700 sport utility vehicle is a long drive from the original and profoundly successful people’s car — the Beetle.

Touareg is the name of a Saharan African tribe, and is pronounced “too-reg.”

Volkswagen’s Touareg looks solid and rugged and offers a smooth ride.

Volkswagen and Porsche got together and developed SUVs using the same platform. Porsche came out with the Cayenne and the wicked turbo-Cayenne with 0-to-60 in just over five seconds and a top speed of 160 mph. Volkswagen, using the same chassis, developed the Touareg, which for $34,900 comes in V-6 with a 222 hp, 3.2 liter engine, and for $40,700 a 310 hp, 40-valve, 4.2 liter V-8 engine. This is a big difference in horse power, as evidenced by the difference in 0-to-60 times, 9.4 seconds for the V-6 and 7.5 seconds for the V-8. This SUV needs the V-8 to haul around its 5,400 pounds.

The Touareg is a very capable and sophisticated vehicle, equally at home on the road and off-road. It has oodles of power (with the V-8) and off-road assisting devices, such as air suspension with a system for raising and lowering the chassis, a center and rear axle limited slip system, hill descent control and a 4Motion all-wheel-drive system.

The four-wheel disc anti-lock brakes are very powerful. For a tall-looking SUV this drives beautifully: carlike through the twisties, and a dream on the highway. The towing capacity is generous at 7,700 pounds.

The Touareg looks solid and rugged, but is much smoother than the Landrover Discovery, or even the Range Rover. The interior is delightful, with full soft leather, fake wood, a lovely colorful light display from the instruments and various lighted switches and buttons. It has many cute and useful touches, such as an indicator to inform you which gear the automatic transmission has selected, as well as tell you which gear you have selected via the “autostick” manual shift. The navigation system presents additional information regarding your whereabouts and what the next turn should be in a small square area right in front of your eyes, beside the speedometer.

The car rides and steers well and with the V-8 engine really gets up and goes. The V-6 was not tested, but other reviews suggest it is underpowered.

Standard equipment on this car includes the hill descent control system, a glass moonroof, five power outlets, dual 12-way power heated seats, stability system, center axle limited slip system, tire pressure monitor, traction control, six-speed automatic transmission with overdrive and Tiptronic manual override.

Options are a convenience package with driver’s door entry keyboard, seat, mirror and steering wheel memory system for $850, a navigation system with a six-disc in-dash CD changer for $2,650, four-zone air for $1,200, limited slip rear axle for $550, OnStar communication system for $699, park distance control for $600 and four corner air suspension for $2,300.

As tested, this SUV had a manufacturers suggested retail price of $49,915, in the same territory as the Mercedes Benz M-class, the BMW X-5, Infiniti FX, Volvo XC 90 and Lexus GX 470. Expect the Touareg to hold its own with this bunch, unique and a little quirky for the buyer who likes such things.

Volkswagen offers a four-year/50,000 mile warranty for the entire vehicle, a five-year/60,000 mile warranty for the drivetrain and four-year/50,000 mile road side assistance.

Don’t expect much from the V-8 in terms of fuel consumption. The EPA estimates 14 mpg city/18 highway, and during the road test this Touareg turned in 15.7 mpg. As with almost all German cars, this one requires premium gas.

If you don’t care about the cachet of a luxury name plate, and like gawkers surrounding your car at every opportunity, don’t need a third row of seats and might some day take your SUV off road, this might be the one for you. At the very least you should test drive one of these before making a $40,000 to $50,000 SUV decision.

San Diego is well served with Volkswagen dealers, with 12 in the region. You can find the one closest at www.vw.com.