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General Motors has set out to strengthen truck division GMC, a stepchild for decades, by pairing it up with Pontiac automobiles at dealerships and stylistically trying to give its trucks a separate identity from Chevrolet’s.

But the GM marketeers can’t resist doing something boneheaded: They took one of the most recognized names in U.S. motoring, the Suburban, away from GMC.

Chevy now has sole ownership of the name Suburban for its behemoth sport-utility vehicle. GMC has to soldier on with the tacked-together name of Yukon XL, which merely differentiates it from the shorter, regular Yukon.

Whatever, the Yukon XL has arrived for 2000 (and continuing into the new model year) with all the refinements that were bestowed upon the Suburban.

XL now has a ride that’s smoother, and steering, braking and cornering are stable and precise. The thickly padded seats are more comfortable and the comfort level in this leather-lined land yacht is first rate. There’s room for as many as nine (with front bench seat) to ride in regal comfort high above lesser vehicles, with loads of luggage space behind the third row of seats.

The XL handles rough pavement, corrugated dirt roads and speed bumps with aplomb, barely rattling the coddled occupants. But there’s a flip side to all this comfort and roominess.

Gas mileage is horrendous. The base size for the gas tank is 32.5 gallons, with an available 38-gallon tank, and believe me, it’s needed. Even with the smaller V-8, the test truck barely eked out 12 miles per gallon in mostly highway driving. People who shell out more than $40,000 for this big craft probably can afford to fill ‘er up, but there’s something unsettling about the wastefulness of it all.

The 5.3-liter engine, although plenty powerful on paper, works hard to keep this heavyweight up to speed on even mild inclines.

In a trip to Payson, the transmission downshifted heavily and the engine roared with the strain of keeping to 65 mph. Acceleration is leisurely.

I’m sure the Yukon XL will tow with the best of them, but it will take some patience if you are traveling any distance with a heavy load.

There’s a 6-liter, 300-horsepower engine option, which should make the going easier but could be even thirstier.

Compared with the Suburban, I prefer the styling of the XL, which is more distinctive and interesting. The test XL was a fully loaded version with four-wheel drive, and such options as power sunroof, aluminum wheels, leather seats, running boards, heavy-duty trailering equipment, rear-seat audio controls, center bucket seats and an upgraded stereo.

A worthwhile option on the tester was Autoride, which electronically adjusts the shock-absorbers according to road surface, explaining some of the XL’s fine ride.

Standard on four-wheel-drive XLs is AutoTrac, which automatically senses rear-wheel slippage and transfers some power to the front wheels. The XL also came with G M’s OnStar communications system, which has moved from the Cadillac division to all parts of GM’s automotive empire, with plans to have the system installed in 1 million vehicles by end of this year.

Rival Ford recently announced a similar service starting in 2004. The XL is not an exciting vehicle to drive, but it certainly gets the job done, no matter what it is.

Many people drive these because they feel safer in traffic, or because they have plenty of people or gear to tote around. In most cases, a minivan or station wagon, or even a smaller sport-utility vehicle, would do the job just as well.

But people love these things, especially in Texas, which recently dubbed the Suburban the official state vehicle. Too bad GMC lost that great name.

2001 Yukon XL

Vehicle type: Eight-passenger, four-door sport-utility vehicle, rear/four-wheel drive.

Base price: $37,346.

Price as tested: $43,563.

Engine: 5.3-liter V-8, 285 hp at 5,200 rpm, 325 lb-ft. of torque at 4,000 rpm.

Transmission: Four-speed automatic.

Curb weight: 5,123 lbs.

Wheelbase: 219.3 inches.

EPA mileage: 14 City, 16 highway.

Highs:
Newfound refinement.
Comfort, roominess.
Handsome styling.

Lows:
Lost Suburban name.
Poor gas mileage.
Mediocre engine power.