The 2010 Lexus GX 460 is brand new, replacing the GX 470. Lexus refers to the GX 460 as a “Luxury Utility Vehicle,” and the company’s design theme for the GX 460 is a “machined steel bar.” If you allow the concepts of luxury and steel bar to blend in your mind, a vision of the GX 460 may just appear: a seven-seat SUV capable of tackling extreme off-road conditions while pampering its passengers with comfort and style.

The GX 460 has a wider stance than last year’s GX 470, and the bulging shoulders over the wheel wells emphasis this added girth. The front end has a classic Lexus look with three-bar chrome grille, conspicuously large insect-like headlamps, and a separate black split grille under the bumper that houses the foglights. The rear is simple with slender vertical tail lamps and the rear wiper tucked under the spoiler. The side rails, muscular fenders, and window placement all give the GX 460 a rugged profile.

Two trims are available for the GX 460 – Base and Premium. Both are powered by a 4.6-liter V8 (replacing the 4.7-liter used in the GX 470 last year) that produces 301 horsepower at 5,500 rpm and 329 lb-ft of torque at 3,500 rpm. The V8 is mated to a six-speed sequential-shift automatic electronically controlled transmission with intelligence (up from five speeds last year) and gets 15 city/20 highway mpg. Lexus claims the GX 460 can go from 0-60 in 7.8 seconds and has a 6,500-pound maximum towing capacity.

Both trims come with a full-time four-wheel drive system with a TORSEN limited-slip center differential and a two-speed transfer case. But that’s just the start of the performance technology that Lexus worked into the GX 460. The standard Kinetic Dynamic Suspension System (KDSS) that hydraulically links the front and rear stabilizer bars allows greater wheel articulation off the road while reducing body roll and increasing ride comfort on the road. There is an available Crawl Control that controls the throttle in the most extreme conditions, keeping the vehicle under 4 mph while you concentrate on steering, and a Downhill Assist to help with seriously pitched inclines. The Premium trim comes with an Adaptive Variable Suspension that allows drivers to shift between Sport, Normal, and Comfort modes.

Critics love the way this vehicle handles in just about any situation. It’s quiet and smooth on the highway, perky, and for a seven-seat SUV, nimble in the city and exceptionally capable off the road. The driver sits very high in the comfortable front seat with sight lines that have been improved since 2009 and are aided by the standard back-up camera and available front and side view monitor system. The four-wheel, power-assisted disc brakes are enhanced with an antilock system, electronic brakeforce distribution, brake assist, and Electronic Controlled Braking, and they have a responsive feel and produce reliably straight and quick stops.

The “machined steel bar” theme is evident in the cabin, especially the center stack, which looks like a, well, a steel bar that’s been decorated with clean, legible gauges and smartly placed controls. The bulky door handles and assist grips add to the hardy feel of the cabin, while the leather and wood on the steering wheel, shift lever, and trim add luxurious touches. The front seats are heated, ventilated, thickly padded, and comfortable all day long. The second row is split and allows fore and aft movement to adjust the legroom and allow easier access to the third row. That last row will likely be a fun spot for the kids to ride, but adults will feel rather cramped back there.

The base trim comes standard with cruise control, automatic climate control, Bluetooth, universal garage door opener, steering wheel-mounted audio controls, tilt steering wheel with position memory, power mirrors with memory, power driver’s and passenger seats, power windows, power sunroof, tinted glass, day/night electrochromic mirror, folding second- and third-row seats, electronic parking aid with camera, keyless entry, Lexus premium sound system with 6-CD changer, nine speakers, satellite radio, and auxiliary input jack, and SBRP265/60R18 Mud and Snow Tires.

The Premium trim adds upgraded leather seats, rear seat HVAC controls, power adjustable and heated second-row seat, and electroluminescent instrumentation. Available options include a navigation system, DVD entertainment system, Mark Levinson Audio system, adaptive cruise control, a 12-volt outlet, and roof rails.

Because the GX 460 is new for this year, crash test scores have not yet been compiled. But it does come with a formidable host of safety features - 10 airbags (front side, rear seat side, three-row side-curtain bags, and knee bags for both front seats), active front headrests, Vehicle Stability Control, Active Traction Control, rain-sensing wipers, body-on-frame construction, plus all of the above-mentioned performance and braking technology. Optional safety features include adaptive front lighting (with pivoting headlamps), a pre-collision system, and a lane departure alert system.