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Big size, big power and a big new assembly plant in Texas truck country.

The third attempt by Toyota to produce a full-size pickup, the all-new 2007 Tundra embodies those things that pickup drivers love about their Ford, Chevy and Dodge trucks.

The new Tundra has bulked up into a mighty rendition of American-style pickup, challenging the U.S. brands on their own turf. Nissan Titan may be the first offshore brand to mount a credible offensive, but Tundra seems to have the qualities that could steal some sales from the beleaguered domestic automakers.

The direct assault by Tundra has provoked fear and loathing among the U.S. manufacturers, who worry that Toyota’s incursion into the U.S. big-pickup stronghold could have the same impact that Toyota has had on car sales. The Toyota juggernaut captured world’s biggest automaker status from GM during the first quarter of this year, and Tundra could result in more of the same.

But the pickup-truck market is a different animal from the passenger-car market. Pickup owners are famously loyal to their brands, so that changing from, say, a Chevy to a Ford would be a big deal. And switching from a Chevy to a Toyota would be akin to major defection.

It’s not that Tundra is any better or even much different from the domestic trucks. Size, power, accommodations, drivability, pretty much a wash.

But what could draw new customers is Toyota’s towering reputation for quality and reliability.

PERFORMANCE: The 5.7-liter V-8 is a formidable engine that provides massive torque and fast acceleration for this behemoth. With 381 horsepower and 401 pound-feet torque, the dual-overhead-cam unit cranks out the power that pickup dudes crave for towing and hauling. The Tundra engine runs through a six-speed automatic, compared with the competitors’ five-speeds. Gas mileage is a problem, and this engine requires premium fuel for best performance.

DRIVABILITY: Although the steering, brakes and suspension feel responsive, Tundra’s handling is ponderous and the ride is choppy. These days, the new Chevy Silverado seems to be the truck to beat in drivability. The test Tundra came equipped with four-wheel drive and the TRD off-road suspension, which could have had a negative effect on ride and handling. The Tundra comes fully equipped with safety features, including antilock disc brakes with electronic force distribution; stability and traction control; full airbags and side curtains for front and rear; seat-belt pre-tensioners and tire-pressure monitoring.

STYLING: The test truck was the mid-level double-cab version, with standard-cab and longer crew-cab models also available. Beware of the rear clamshell door handle on the double cab, which pinched the heck out my finger. Other than its Toyota-like grille and headlights, Tundra has the same XXL appearance of the U.S. trucks.

INTERIOR: The cabin is roomy and accommodating, with space for stowing everything from coffee cups to hanging files. The switches, gauges and other gear are pretty well done, although maybe not bold enough for the more macho truck guys. The materials are dull-looking, with too much hard plastic everywhere you touch.

BOTTOM LINE: Tundra could give the domestic brands a run for their money. But speaking of money, $40,000 for a pickup truck?

Toyota Tundra Limited Double Cab

Vehicle type: Five-passenger, four-door pickup truck, four-wheel drive. Engine: 5.7-liter V-8, 381 horsepower at 5,600 rpm, 401 pound-feet torque at 3,600 rpm. Transmission: Six-speed automatic. Wheelbase: 145.7 inches. Overall length: 228.7 inches. Curb weight: 5,540 pounds. Towing capacity: 10,300 pounds. EPA rating: 14 city, 18 highway.

HIGHS: Engine power, accommodating interior, big-rig styling. LOWS: Bulky handling, pinchy door handle, pricey.

Pricing

Base price: $38,550. Price as tested: $40,278.

OPTIONS

* Front and rear parking sonar, $500. * Bed liner with rails, $345. * Carpet floor mats, doorsill protectors, $178. * Cold-weather package, $100. * TRD off-road suspension, $70. * Mudguards, $60. * Daytime running lamps, $40. * Shipping, $645.