Let's get this out of the way: the second-generation Lexus GX 460 shares its platform with the Toyota 4Runner -- and that's where the similarities end.

Like its predecessor, Lexus' mid-size SUV is far more than an upscale clone of its Toyota cousin, offering similar off-road performance and significantly more in the way of luxury appointment. It's smoother, better equipped and more stylish.

In short, it's everything we like about the 4Runner, plus all of the things we want in a full-fledged luxury vehicle. And that makes the GX 460 a rarity in a segment mostly made up of car-based SUVs prizing ride comfort over approach angles. The Lincoln Navigator will do the job for roughly the same price, but is closer in size to the larger LX 570. A Land Rover would also be at home on the trails, but can't touch the Lexus in terms of quality and features. So if you're serious about taking a luxury SUV into the backwoods, it's hard to beat the GX 460.

Redesigned for 2010, the GX has already had its share of ups and downs. In April, Consumer Reports announced an alarming "Don't Buy: Safety Risk" designation following test drives of two independently purchased GX 460s. At fault was the Vehicle Stability Control system, and Lexus was quick to solve the issue with a software update. In May, Consumer Reports retested the improved GX 460 and came away with no safety concerns. So maybe it was not a big deal after all.

More recently, the GX made positive news in J.D. Power and Associates' annual Initial Quality Survey, ranking highest in the mid-size premium crossover/SUV segment. The GS and LS sedans also captured their respective groups, tying Lexus for the most awards of any brand in 2010, and perhaps reassuring customers about a company that has been racked by recalls over the past year.

With more vehicles as good as the GX 460 -- and renewed focus on potential quality concerns -- it won't take long for Lexus and Toyota to regain their perches at the top of the auto industry. I drove the GX all over Vancouver as well as in Los Angeles and San Diego, where I fell in love with the rugged beauty of the GX.

Design

The GX 460 may be completely new, but the styling is definitely an evolution from what came before. It's simple and dynamic, bearing some similarities to the LX 570, and evoking the "L-Finesse" design language that has influenced Lexus design over the past five years. Like its sibling vehicles, the GX combines the conservative air of the brand with a hint of energy and excitement.

As noted, the GX shares its platform with the 4Runner, but where the Toyota is boxy and muscular, the Lexus is smoother and trendier, with sharper lines and less-pronounced curves.

Interior styling is equally good, with an upright dashboard that reminds you you're in a proper truck, and tasteful wood trim and brushed silver accents. Leather surfaces are exceptional, though owners trekking in the outdoors would be advised to choose black or dark grey over the cream-coloured -- and easily dirtied -- seats.

Materials and build quality are easily best in class, giving the SUV a high-quality feel from the moment you open the door.

Performance

Power comes from a 4.6L V8 with 301-hp and 329 lb-ft of torque, attached to a six-speed automatic transmission and a full-time four-wheel-drive system with a limited-slip differential. The new engine is more powerful and more efficient than last year's 4.7L V8, but it would be nice to also see the 4Runner's smaller 4.0L V6 as an option.

Overall performance is a definite improvement over the first-generation model, but you can't escape the truck-like handling, the high centre of gravity, and the slight bounce you get on roads. That said, the GX feels tight and in control at all times, proving very confident when cornering.

Ride quality is excellent, thanks in large part to Lexus' excellent Kinetic Dynamic Suspension, which offers three settings: comfort, normal and sport. The GX won't ever compete with a car-based SUV for comfort, but that's not why you're buying it.

For serious off-roaders, the best choice is the Ultra Premium model, which benefits from a host of useful features such as crawl control, multi-terrain select, off-road guidance, and a fuel-tank protector. Hill-start assist control and downhill assist control are standard on every GX 460.

Environment

Despite having a larger body, the GX hasn't gained any interior space. What it does have are power-folding third-row seats, which replace the removable bench seats from the previous model. They still aren't suitable for adults, but significantly improve the GX's overall convenience.

Seats are comfortable and the mid-size GX offers decent room in the front and second rows. In particular, second-row passengers get lots of leg room.

There isn't much cargo space when the 50/50-split third-row seats are up, but folding them creates a large and rectangular space that will easily fit a lot of luggage under the tonneau cover. The second row splits 40/20/40, folding to create an almost-flat floor.

It's nice to see Lexus sticking with a touchscreen on GPS-equipped GX's, rather than the joystick controls that are becoming commonplace in many luxury cars. Controls for the air conditioning and off-road settings are easy to find and use, but the numerous buttons and switches on the steering wheel might be a little much for some drivers.

Features

In Canada, the GX 460 comes in at $60,700 for the base trim, $68,650 for the Premium, and $77,700 for the Ultra Premium.

Standard features include ABS, AWD, vehicle stability control, traction control, hill-start assist, dual-zone air conditioning, power tilt/telescope steering, nine-speaker CD/MP3/WMA stereo with surround sound, Bluetooth, cruise control, smart key with push-button start, driver-seat memory, heated and ventilated front seats, power-folding third-row bench, backup camera, moonroof, rain-sensing wipers, fog lamps, front/side/side-curtain airbags for all passengers, and knee airbags for the front seats.

The optional Premium Package for the base model adds a 17-speaker Mark Levinson audio system, wood trim, three-zone climate control, clearance and back-up sensors, voice-activated GPS navigation, auto-leveling Xenon headlamps, and power-retractable side mirrors. All of these features are standard on the Ultra Premium trim, along with a host of other luxury and off-roading equipment.

Fuel efficiency is rated at 14.1L/100 km in the city and 9.8L/100 km on the highway.

Thumbs up

Thoughtful design; off-road capabilities; plentiful storage; extensive features; as well as luxury touches everywhere.

Thumbs down

A bit soft and cushy, particularly around tight turns.

The bottom line

The best bet for a luxury off-roader.

Competitors

Acura MDX

Priced at a friendly $51,990, the MDX is powered by a 3.7L V6 with 300-hp and 270 lb-ft of torque, attached to Acura's awesome super-handling all-wheel drive system.

The MDX doesn't have the GX 460's off-road potential, but is a match in every other way and can be fully loaded for less than the GX's starting price.

Lincoln Navigator

The $66,661 Navigator features a massive 5.4L V8 producing 310-hp and 365 lb-ft of torque, and has the truck frame necessary to keep up with the smaller GX 460 in the country.

With a larger body you get a lot more space, but the Navigator lacks the GX's elegance. For those drivers who won't find themselves off-roading, the stylish, new MKT might be a better choice.

Mercedes-Benz M-Class

Starting at $57,400, the M-Class comes with a 3.5L V6 generating 268-hp and 258 lb-ft of torque. A 3.0L diesel V6 with 210-hp and 400 lb-ft of torque is available in the same range, while a 5.5L V8 with 382-hp and 391 lb-ft of torque and a 6.2L V8 with 503-hp and 465 lb-ft of torque will push the price much higher.

The original M-Class also boasted a truck-like body-on-frame design, but switched to unibody construction in its 2005 redesign. Despite this, it's still a reasonably capable off-roader.