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SCOTTSDALE, Ariz. — The 2007 Mercedes-Benz S550, the ninth generation of its flagship, is an astonishing amalgamation of technology, luxury and performance.

The all-new S550, just now rolling into dealers’ showrooms at a base price of $85,400, is a technological showcase. Because Mercedes-Benz included $2,000 worth of additional features, the new car is actually cheaper than a comparably equipped 2006.

Premium luxury cars are pretty much the pinnacle of development, and Mercedes-Benz has long fancied itself as the leader of the pack.

Premium-car buyers expect the best of everything: gobs of power, Bluetooth telephone, voice-activated navigation system, and state-of-the-art safety and security features. The new S-Class has all of that, plus good looks. The styling is athletic yet dignified. Pronounced fender arches give it strength without being cartoonish.

Bernhard Glazer, general manager of product development, said it was a “milestone for the industry.”

Currently there is one model, the S550. It has a 382-horsepower V-8, a seven-speed automatic transmission and the ability to accelerate to 60 miles per hour in 5.4 seconds.

All-wheel drive will be available in the fall.

The S600, which has a twin-turbo V-12 and 510 horsepower, will hit showrooms in April at a base price of $140,675. It can hit 60 in 4.5 seconds.

The S65 AMG, with 604 horsepower, arrives in the summer but its price has not been announced. It scorches to 60 in 4.2 seconds.

The S550 isn’t just about horsepower or gadgets, but rather the seamless integration of technology and performance. Mercedes said its goal was to build a car that exceeds the expectations of dealers, customers and competitors.

Mercedes recently invited automotive writers to spend a day driving the S550 through the countryside near Phoenix.

The cabin is as ritzy as a castle on the Rhine. Soft leather, polished wood and bright trim work in harmony to convey elegance. The front seats have 15 pneumatic cushions and six vents for circulation.

When active seating is turned on, the outside seat cushions inflate slightly with each turn to provide added support. The feeling can be a bit disconcerting initially, but it’s easy to become accustomed to it.

The seats are one example of how the S550 anticipates your needs and fulfills them before you ask.

A large LCD screen, used for navigation, audio and most other vehicle settings, sits high on the dash under a hood right next to the gauge pod. A knob controller is mounted on the center console, and the gearshift is now a tiny stalk on the right of the steering wheel.

The engine’s broad power and smoothness are enticing. The suspension provides a smooth ride and sharp handling. The S550 grips twisty mountain roads like a sports car yet it rides with the composure of a luxury sedan.

The S550 is a big car — its 124.5-inch wheelbase is 3 inches longer than the previous model’s — yet it doesn’t drive like a vehicle that is longer than a minivan. Front and rear legroom are very generous.

One of the S550’s more impressive functions is its ability to handle stop-and-go traffic with the cruise control. An array of radar sensors in the front bumper measure the speed and distance of the car in front and keep your car at a preset distance, even when the car in front comes to a stop. When the car in front moves, a light tap on the throttle or cruise control stalk signals your car to follow once again, almost as if a robot were driving. As long as the road is fairly straight, you can drive for miles in rush-hour traffic without using your feet.

Safety is a huge priority, and the S-Class raises the bar for safety features. Brake Assist Plus uses the same front-bumper radar sensors as the cruise control. When it detects that you are closing in on an object too quickly, it gives an audible warning to brake. When you hit the brake pedal the system then applies maximum braking force. Research shows that many drivers don’t apply maximum braking force is an emergency, so Brake Assist does it for you.

With the Pre-Safe system, sensors recognize an impending accident and tighten the seat belts, inflate the seat bolsters and begin closing the windows and sunroof. Night View Assist is another impressive option. Infrared lights mounted in the headlight housings illuminate the road, and an infrared camera in the windshield receives the reflected images. The images are then displayed in the dash, and the view is spectacular. Things that can’t be seen in the darkness show up with a depth and clarity that is far superior to previous infrared systems.

Because the S550 is loaded with so much technology, you may think that it almost drives itself. But the high-tech wizardry waits in the background and springs into action only when you need it.

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Price: The base price of the test car was $85,400. Destination brings the sticker to $86,175 without any options.

Warranty: Four years or 50,000 miles.

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Engine: 5.5-liter, 382-hp V-8

Transmission: Automatic

Rear-wheel drive

Wheelbase: 124.5 inches

Curb weight: 4,270 pounds

Base price: $85,400

Mpg rating: 16 city, 24 hwy.

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To get in touch with Tom Strongman, send e-mail to tstrongman@kc.rr.com.