there are big and not-so, luxurious and mildly-so, capable and so-so. Then

there's the Toyota Land Cruiser. The Cruiser, and its Toyota family near-twin,

the Lexus LX 450, has few peers when it comes to a supreme level of all-around

competence, from tuxedo night at the country club to bashing through the

very worst of off-road nightmares.

If you're looking for ruggedness, consider this: The Cruiser is sold

in over 180 countries throughout the world, and most of those places don't

have the infrastructure of, say, Dallas, Texas.

Most of what's said about the Cruiser also applies to the Lexus LX 450.

But there are a number of distinctions, including a substantial difference

in price. For example, the LX 450's suspension is tuned for a smoother

ride and it has specific wheels and tires.

In addition, the LX 450 includes many features as standard equipment

which are optional on the Cruiser, such as seven-passenger seating. And

there are some items standard on the Lexus which are simply not available

on the Cruiser: The LX 450 has LS 400-level leather, wood-grain interior

trim inserts, an exclusive 195-watt sound system, a couple of unique colors,

automatic climate control, cell phone pre-wiring, the Lexus multi-function

remote entry system, and an optional in-cabin six-disc CD changer.

Last, the Lexus has some specific exterior trim details, such as the

grille, headlamp design, body side cladding and color-keyed bumpers.

Our tester was a Land Cruiser, but in operation and general feel the

two vehicles are virtually identical.

axles, with coil springs, front and rear. The front axle is located by

two enormous arms that look fit for a locomotive. The rear axle is positioned

by multi-link arrangement and there are front and rear anti-roll bars.

Ground clearance is no less than 10.8 inches.

Power is supplied by an inline six-cylinder of 4.5 liters, and it's

a very rugged item, delivering 212 hp at 4600 rpm and 275 pound-feet of

torque at 3200. Nearly 90% of its torque is available as low as 1400 rpm;

it's equally capable for an Interstate highway cruise or walking-pace slogging

through mud. The four-speed automatic transmission has a second-gear start

feature for use on slick surfaces.

The Land Cruiser and LX 450 share a drivetrain that is among the world's

most capable. It's a full-time all-wheel-drive system, with low-range four-wheel

drive. In addition, it offers the option of locking front, rear and center

differentials for maximum four-wheel-drive traction.

Normally, the system acts as a full-time all-wheel drive, with the front

and rear differentials open and the center transfer case differential acting

through its viscous limited-slip unit. Shift the transfer case lever into

Low range and the viscous coupling locks up, delivering equal power, front

and rear. The driver can then lock the rear differential, or both the front

and rear differentials together.

If there's any traction available, this rig will find it.

Brakes are massive four-wheel discs, ventilated both front and rear,

and ABS is standard. Wheels are 16 x 8-inch, P275/70R-16 mud and snow tires.

Standard equipment includes dual airbags, carpeting, power windows,

mirrors and locks, air conditioning, cruise control, separate rear-seat

heating, intermittent wipers, intermittent rear wiper, and an AM/FM/cassette

sound system with nine speakers.

Options include aluminum alloy wheels, power moonroof, third seat package,

leather, a premium sound system with a CD player, and those locking differentials.

The Cruiser weighs close to 5000 pounds, depending on how it's equipped.

But the engine makes tugboat-style torque, so it will handle a 5000-pound

trailer and has a gross combined weight rating (GCWR) of 11,700 pounds.

The Cruiser's base price is $41,488, but most go for close to $50,000

because nobody takes the base version. Base price on the LX 450 is $48,945.

sport-utilities. And if it's equipped with the third seat, getting into

it will require athletic ability. Seating comfort is really good in front,

reasonably good in the middle, marginally acceptable for adults in the

back. Front and center seat passengers benefit from very generous headroom.

For all passengers, step-in height is on the high side, as you'd expect

with all that ground clearance.

The driver is faced with a comprehensive set of instruments and controls.

It's a definite Toyota family look--a little plain, but certainly functional.

There is only one cupholder in front, augmented by a console cubby that

can double as a drink repository.

Access to the rear is through a liftgate and tailgate, and even with

the optional third seat in place there's plenty of grocery room in back.

The center seat is split and each half can be folded forward against the

back of its respective front seat.

The optional third seat is split down the middle, but exploiting it

to expand stowage is less than a snap. To gain cargo room you fold one

seatback forward, pick up the whole unit from the center and fold it up

against the side, then hold it while hooking the end of a strap (attached

under the seat), over the overhead grabhandle with your free hand. Then

do the other side in similar fashion.

One thing about the inside: This thing is built as tight as a drum and

once inside it feels like the doors are welded shut. Like all Toyotas,

it's exceptionally solid goods.

probably feel fairly modest in size, for all its mass. Ride comfort is

good; it's a great vehicle for a long highway drive, providing all-day

comfort and a strong sense of security.

Performance is mild, because 212 hp can do only so much with 5000 pounds.

But the engine is smooth and quiet and its overall response is more than

merely acceptable. Fuel economy probably isn't a big concern if you're

willing to step up to this price, which is good, because moving all this

iron gives the Cruiser a full-size thirst.

Handling, within the context of size, height and weight, is sure, stable

and precise, albeit ponderous. Off-road or on the slippery stuff, the Cruiser

is simply awesome.

As for the differences between the Cruiser and the LX 450, we prefer

the Cruiser's firmer suspension tuning. If you encounter a pothole or similar

one-wheel bump, the Cruiser is better at minimizing annoying side-to-side

motions, and conveys a generally better sense of control and stability.

But the distinctions are small, and the Lexus is more luxurious inside.

Take your pick.

there's no argument the Toyota Land Cruiser is one of the most capable

mass-produced sport-utilities on the planet. Others are bigger, more powerful,

will tow a bigger load, carry more people, are more nimble, faster, and

more stylish.

But if you want the all-round capable, with lots of luxury, the Land

Cruiser is it. And it is built like a bank vault.