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It is regarded by Lexus Division as the best of the best. If you look at its features as well as its price tag, that probably comes pretty close.

Lexus, a division of Toyota Motor Sales, USA, is referring to its1999 Lexus LX 470 sport-utility vehicle. The LX 470 is a high-bucksport ute that offers off-road performance with the trappings of on-road luxury, all for a mere $55,905.

Admittedly, that’s a lot of money just to go off through the weeds. But if you are going to motor up the side of the mountain, you might as well do it in style.

The new ’99 LX 470, which replaces the Lexus LX 450, has been completely re-engineered. Only the transmission and transfer case is carried over from the previous model.

The new LX 470 is as much high-tech as it is high dollar. A4.7-liter (284.6 cubic inches)V-8 features four valves per cylinder. That’s the kind of engine found in some pretty potent sports cars. Lexus engineers have developed a sophisticated adaptive variable suspension with adjustable height control.

The four-wheel drive system is permanently engaged, utilizing a locking center differential to distribute torque between the front and rear axle.

And in keeping with its tradition of luxury and comfort, the sport ute features leather, a plethora of power accessories, and unique items like swing-out rear quarter windows that open and close electronically.

The 470’s 32-valve, four-cam V-8 isn’t common in a sport-utilityvehicle. Generally, this type of motor is the province of high-performance automobiles.

The 4.7 is derived from the 4.0-liter V-8 found in Lexus sedans and coupes, but specifically designed for its SUV. It produces 230 horsepower and 320 foot-pounds of torque, with 80 percent of the peak output of torque being available at engine speeds as low as 1,100rpm.

With seating for eight, the 470 stands on 112.2 inches of wheelbase and has an overall length of 192.5 inches. That’s roughly the size of a mid-sized automobile.

The 470 is designed to ride and handle like an automobile via a hydropneumatic suspension system that allows the vehicles height to be adjusted to adapt to driving conditions.

There are three ride heights – high, normal, low – with the high mode obviously to be used over rough terrain. The low mode offers easier in and out access.

It’s all accomplished via a control switch, with an indicator light that informs the driver at what height the vehicle is operating.

A computer-controlled system governs shock-absorber settings for the road conditions. The computer selects from a range of 64different settings. An adjustment switch lets the driver select from a range of personal preferences.

If you are going to build a sport ute in a price range where buyers want more for their money than an engineering seminar, you better stand on the gas in the comfort and convenience department. And the 470 has that in a variety of ways.

Aside from a full complement of power accessories, interior lights, tilt and telesc ope wheel and all that stuff, the 470 offers a unique single-feed, in-dash sex-compact-disc changer.

The outdoor mirrors have rain drop removing heaters. There are three auxiliary power outlets. Air pollution sensors automatically switch to air recirculation if the pollen level rises. And in addition to nine cupholders, there is a first-aid kit and a tool kit. Lexus’ LX 470 is designed for the good life, whether on the road or over the top of the hill.

It combines a strong emphasis on luxury with more than 40 years of Toyota’s off-road and truck heritage.