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The Pontiac Motor Division has thrived on the “We Build Excitement,” theme, and its 24-valve Grand Prix GTP coupe lives up to the concept.

The GTP looks like excitement regardless of what is under the hood. With General Motors Corp.’s four-cam V-6 nestled between the front driving wheels, the Grand Prix coupe is transformed from the image to the reality of performance.

With four overhead cams and four valves per cylinder, there is 210 horsepower at hand with a manual five-speed transmission and 200 with a four-speed automatic. With that kind of power, moderate weight and the aerodynamics of a mean machine, the GTP is a mean set of wheels.

The 3.4-liter engine delivers more horsepower and higher engine speeds than the 1990 3.1-liter turbocharged V-6 it replaces. The four-cammer is redlined at 7,000 rpm, and that represents speed in any gear.

Pontiac’s GTP coupe, however, is not all muscle. It offers all the accouterments of a luxury automobile.

The 24-valve Grand Prix GTP test car provided by Dave Wilkerson, new-car sales manager for Don Sisk Pontiac, had everything on it that Pontiac makes. As a consequence, it had the price of a luxury car.

Styling and equipment made the coupe look first cabin inside and out, and it ran the same way.

With GM’s new electronically controlled automatic, gear shifts virtually were unnoticed. No lurching, just a drop in engine noise.

The coupe seemed locked to the road, courtesy of Eagle GT-plus-4 tires on 16-inch-by-8-inch aluminum wheels. But there is so much rubber gripping the pavement that steering is fairly heavy until you get into the upper speed ranges.

One of the accessories was GM’s head-up display system that shows speed numbers on the lower part of the windshield in front of the driver. The system, which can be adjusted for brightness and position on the windshield, is a great convenience at night, although it can be a bit distracting in the daytime.

The car had $4,633 worth of options on it, and there seemed to be more controls than on a Boeing 747 airplane. While items like an electronic compass and a computer and service reminder come under the heading of toys, most of the options made a genuine contribution to the well-being of the automobile and its driver.

When the brakes were applied, the anti-lock braking system emitted a sound as the system cycled. But it must have been doing something right, because the brakes were great.

The Grand Prix GTP is a prime example of today’s wave of sports-oriented automobiles that offer ride, comfort, convenience and performance.

It makes no overtures to being a race car, or even a purist sports car. It also doesn’t have the inconveniences found in those vehicles, offering instead a combination of pleasant and to a high degree exciting motoring.

1992 Pontiac Grand Prix GTP Base price: $19,154 As tested: $24,272 Type: Front-engine, front-drive, four-passenger, luxury sports coupe Engine: 3.4-liter, 24-valve,200- horsepower, fuel-injected V-6 Mileage: 17 mpg (city), 26 mpg (highway) Acceleration: 0-60 mph in 8.1 secs. Length: 193.9 inches Wheelbase: 107.5 inches Curb weight: 3,402 pounds Options: Electronic option package, aero performance package, 3.4-liter V-6, ABS system, leather, rear defogger, power sunroof package, transmission cooling system Areas dealers: Don Sisk, Ed Martin, Tom Wood, Dave Mason, Wiese, Jaggers-Harris, Dugan, Russ Dellen, Sandman