The GMC Yukon XL is all new for 2007, and you can't find an SUV that works better as a tow vehicle. It has all the right stuff. The ride is better than ever, handling is steady and light. These are benefits of a new boxed frame for rigidity, a redesigned suspension, a new ring-and-pinion steering system, and other changes.

The driver sits way up high and feels like he or she is master or mistress of his or her domain. The optional leather seats are wonderfully comfortable for long distances. The pedals adjust for long or short legs. The instruments and gauges are finally stylish. There are new halogen headlamps that are bigger for improved visibility at night. Storage space is intelligently designed and all over, including a huge center console.

Those in the second row will find a lot of leg room. Bucket seats with a center console between them are available for the second row, turning them into first-class accommodations; and there is an optional power folding option, making it easier for third-row passengers to climb in. There's even decent legroom and good headroom in the third row, something few SUVs can claim.

The Yukon XL seats six to nine people, depending on the seating configuration. Essentially GMC's version of the Chevy Suburban, the Yukon XL stretches the already long wheelbase of the Yukon another 20 inches. There are many vehicles that seat seven people without taking up so much space to do it, but not quite so comfortably, nor with so much room left over for cargo.

Towing is the other area where the Yukon XL excels. It's a great vehicle for drivers who want an SUV that can tow cars, boats, horses, and travel trailers. A Yukon XL 1500 is rated to tow up to 8200 pounds, while the heavy-duty 2500 version can tow up to 9700 pounds.

The standard 5.3-liter V8 represents a new generation of engines, and it offers excellent horsepower and torque. An optional 6.0-liter V8 for the Yukon delivers more towing power.

And at the top of the line is the Yukon XL Denali. The Denali is almost a separate breed. It has its own engine, a 6.2-liter V8 based on the Corvette's 7.0-liter, making 380 horsepower and 417 pound-feet of torque. It also has its own transmission, a six-speed automatic with manual mode and its own all-wheel-drive system. The Denali comes standard with the AutoRide active electronic suspension, which is optional on the regular Yukon XL.

Deluxe options include a liftgate that raises and lowers under power, a DVD entertainment system, a Bose sound system, a navigation system, and a rearview monitor that improves safety and makes it easier to hook up trailers.