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The 1999 Honda Odyssey minivan that rolls into showrooms later this month shares only its name, and a folding third seat, with the current model.

Clearly targeted at the class-leading minivans from Chrysler, it is fractionally bigger both inside and out. It has a 118.3-inch wheelbase and is 201.1 inches long. It is 6.7 inches wider and 14 inches longer than the current Odyssey, making it the biggest Honda ever built.

Just-announced prices are $23,200 for the LX and $25,800 for the EX. Standard equipment includes front and rear air-conditioning units with a micron air filter, nine cup holders, cruise control, power windows, power door locks, power mirrors, power flip-out rear quarter windows and variable intermittent windshield wipers.

The EX adds power sliding doors, remote entry, automatic air-conditioning, CD player, steering wheel mounted audio controls, a HomeLink transmitter, alloy wheels and traction control.

Clever touches are abundant throughout, from individual lights and air vents for every rear seat to standard dual sliding doors and a collapsible third seat. The individual lights are bright enough to read by at night, yet are designed so they don’t distract the driver. Honda describes the interior design as “Advanced Airliner.”

One problem with most minivans is that the third seat has to be removed when you need to carry a lot of stuff. Honda’s “magic” rear seat, as the company calls it, fixes that because it folds into the floor. Let’s say you and your family take a trip and need lots of room for luggage. Drop the third seat into the floor and you’ve got plenty. Once you’ve arrived at your destination, however, you can take out your luggage, fold up the seat, and have room for seven. In most other vans, the third seat remains at home in the garage.

When the third seat is upright, it leaves a well in the cargo floor that keeps grocery sacks from tipping over.

The third seat can also be flipped around so it faces out the back, like a couch, which would be great for tailgating and soccer games.

When the headrests are removed from the third seat they can be stowed in a net-covered storage bin built into the side wall.

The second-row seats can be arranged as two buckets or a two-person bench as your needs dictate. Fold the seat backs over and a 4-by-8 sheet of plywood slides right in.

On the road during a preview drive of prototypes early this summer in the Allegheny Mountains of Virginia, the new Odyssey felt more like a car than a top-heavy van. It was extremely stable in corners, thanks to a low center of gravity, a wide track and an independent suspension with MacPherson struts in front and double wishbones in back. Brakes were impressive as they repeatedly scrubbed off speed for the frequent corners.

The 3.5-liter, single-overhead-camshaft (SOHC) V6 has 210 horsepower, the most in its class, and powers the front wheels through a four-speed automatic transmission. This engine, tuned for low-speed responsiveness with a simplified version of Honda’s VTEC (Variable valve Timing and lift Electronic Control), accelerates smartly from a stop. At highway velocities it cruises quietly because the engine is mounted on a cast-aluminum subframe isolated from the body by rubber insulators.

The electronically controlled automatic transmission’s Grade Logic Control was ideal for the mountainous terrain because it downshifted when the brakes were applied entering a turn. Climbing long grades, it held the transmission in gear longer before shifting up.

Getting in is easy because of the low step-in height and overhead grab handles for both driver and passenger. The driving position offers good forward visibility. The instrument panel has excellent gauges and a pleasing texture. Radio and heating/cooling controls are easys to reach in the center of the dash. Knobs and switches glide with typical Honda precision.

An expandable, folding tray table like that in the CR-V s s between the front seats and provides four drink holders plus room for items such as cell phones or maps. A sunglass storage bin is incorporated into the headliner.

Honda builds the Odyssey at its Alliston, Ontario, plant and expects sales of about 60,000. Based on my early drive, Honda’s engineers and designers have come up with a serious challenger that raises the bar for its competition.

Price
Base prices start at $23,200 for the LX and $25,800 for the EX. Destination fees are $415.

Warranty
The standard warranty is for three years or 36,000 miles.

SPECS
ENGINE: 3.5-liter, V6

TRANSMISSION: automatic

WHEELBASE: 118.3 inches

CURB WEIGHT: 4,233 lbs.

BASE PRICE: $23,200-$25,800

PRICE AS DRIVEN: $23,615-$26,215

MPG RATING: 26 hwy. (estimated)