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Cadillac’s Escalade has become the bling king of the full-luxury segment, and the 2007 capitalizes on that reputation with so much chrome that it was hard for me not to blush while I was driving it.

That’s too bad because this is one of the nicest SUVs to come from General Motors and Cadillac. After a couple of days I was able to overlook the gaudy trim and the 22-inch chrome wheels that are a $2,995 option.

The new design shines because the overall level of refinement and sophistication has gone up dramatically. The interior is among the nicest in GM’s stable.

It’s popular to bash big SUVs because they’re expensive and get fairly poor fuel mileage, but for folks who need to haul six people in luxury-car comfort or tow heavy loads, they do an excellent job.

The Escalade has a bold front end with an egg-crate grille and vertical, high-intensity headlights with automatic beam control. LED tail lamps are used in back. The windshield is reclined 57 degrees to improve aerodynamics and reduce wind noise. The basic body shell is shared with the Chevrolet Tahoe.

Ample power comes from a new 6.2-liter V-8 rated at 403 horsepower. Four hundred three horsepower sounds like a lot, but it has to haul nearly three tons of Cadillac. Predictably, fuel economy is rated at 13 miles per gallon in the city and 19 on the highway.

This all-aluminum V-8 is one of the industry’s first overhead-valve engines to use variable valve timing. A cam phaser adjusts camshaft timing to improve low-rpm torque and high-rpm horsepower. The result is an engine that pulls smoothly all across its power band.

This engine is coupled to a new Hydra-Matic six-speed automatic transmission that has two overdrive gear ratios. The driver can manually select shifts with a button on the column-mounted gear lever.

All-wheel drive is standard, but there is no low-gear for off-roading.

The ride is very smooth because electronically controlled shock absorbers make nearly instantaneous damping adjustments, in effect “reading” the road and making changes accordingly.

Four-wheel disc brakes are larger and have vented rotors front and rear. A new anti-lock system from Bosch works in concert with the StabiliTrak vehicle stability control to help keep the vehicle from tipping up in certain situations.

Like the other new full-size SUVs from GM, the Escalade rides on a stiffer, fully boxed frame that enables the suspension to be tuned for a more compliant ride. The stiffer frame also reduces vibration and noise. Serious attention to noise reduction includes sound-deadening components in the headliner, door seals and firewall. The windshield pillars are filled with expanding foam to cut noise as well. The engine has a special cover and a noise-reducing alternator.

The Escalade’s new interior is terrific. It communicates luxury instantly. The two-tone color scheme makes the vehicle feel larger inside, while soft, semi-gloss materials lend a premium air. The instrument panel has gauges that combine blue light and white LEDs, while flush-mounted secondary controls for the radio and the tri-zone automatic climate control have barely perceptible gaps. The seats are covered in leather.

Cadillac paid attention to details such as covering all visible hardware on the seats and seat tracks.

A power fold-and-tumble second seat is available. The third seat folds flat or can be removed for maximum cargo capacity. Other convenience items include OnStar, a power-assisted rear liftgate, remote vehicle start, heated front and rear seats, rear parking assist, rearview camera, navigation system with 8-inch touch screen and a rear-seat DVD system with an 8-inch LCD screen. Power adjustable pedals, heated steering wheel, rain-sensing wipers, a tire-pressure monitoring system and heated windshield-washer fluid are also offered.

Safety features include GM’s StabiliTrack vehicle stability control with technology to help prevent rollovers. Side-curtain airbags that protect all seats deploy in advance when sensors detect that a rollover is likely. Seat-belt pretensioners add protection by tightening when the system senses a crash is imminent.

Price

The test car’s base price was $56,405. Options included the 22-inch wheels, navigation system with backup camera, rear-seat entertainment center, power sunroof, heated and cooled front seats, and power-folding second-row seat. The sticker price was $67,105.

Warranty

Four years or 50,000 miles.

Point: The all-new Escalade is dramatically better than the vehicle it replaces. Fit and finish, the quality of interior materials and an overall feeling of luxury make it one of the top full-size luxury SUVs. The V-8 is as smooth as it is powerful.

Counterpoint: The Escalade is heavy, expensive and thirsty for fuel.