You can't have too many irons in the fire when it comes to the hotly competitive automobile market.

While Mercedes-Benz already has a sport-utility vehicle on the market, the M-Class, company research found that 25 percent of its M-Class owners wanted a bigger SUV -- and when they couldn't find a Mercedes version, they switched to another brand.

Enough of that, Mercedes officials thought.

Hence, the all-new 2007 GL450, a full-size SUV that never will be accused of being too small. It's got lots of room, that highly prized third-row seat, and a 335-horsepower, 4.6-liter V-8 to keep things moving. It starts at a price just under $60,000.

I drove one that was easy to handle and sporty besides. There's none of the usual heavy feeling that you get when driving a large SUV, and it certainly had no problem with acceleration.

One thing I did notice in reading the specs is that the GL is considerably lighter at 5,300 pounds than other full-size SUVs, so you can expect much more spirited performances from it on the road. Published test reports claim a 7.4 second time to 60 mph for the GL.

The GL comes standard with seating for seven, all-wheel drive, four-wheel independent suspension, speed-sensitive power steering and an available height adjustable Airmatic suspension system.

Other standard features include side curtain air bags, DSR downhill speed regulation, a special off-road ABS assist mode and a hill start assist system.

If you expect to do a lot of off-roading, you might want the Off-Road Pro package with a two-speed transfer case and locks for the center and rear differentials. The air suspension system helps provide 12 inches of ground clearance.

Comfort is a Mercedes-Benz forte, and the GL is no exception, particularly for the third row. The GL has depressed areas underfoot in the third row so you don't have your knees forced up to your chin. The interior is gorgeous, with lots of bird's eye maple trim, soft touch plastics and aluminum trim.

One thing's for sure: You can't fault Mercedes on timing with the GL. It's making its appearance precisely when Cadillac and Audi, two of its biggest rivals, also are introducing all-new products -- the Escalade and Q7, respectively. Lincoln soon will have its new Navigator on the road as well.

Mercedes doesn't want to be caught flat-footed in such a competitive environment, and the GL makes certain that won't happen.