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It’s tempting to think of the 2007 Mercedes-Benz SL550 as just another piece of four-wheeled jewelry for the jet set, but it’s a serious luxury sports cruiser capable of covering long distances without breathing hard.

The SL’s base price of $94,800 puts it beyond the reach of all but the wealthiest of buyers. Competitors would include the Porsche 911, BMW 6-Series and the 2007 Jaguar XK.

The SL is more luxury touring car than sports car, yet it was extremely capable of devouring the road effortlessly. I had to make a quick 220-mile round trip last week. The all-new 5.5-liter engine borrowed from the S-Class makes a velvet-smooth 382 horsepower and 391 pound-feet of torque. That’s 26 percent more power than the previous SL500.

This engine, especially in concert with the seven-speed automatic transmission, feels as smooth as an electric turbine. Massage the throttle gently and shifts are almost imperceptible. Mash the throttle and each gear change is only a momentary hiccup in the engine’s turbine-like thrust. Mercedes says the SL550 accelerates to 60 miles per hour in 5.3 seconds and has an electronically limited top track speed of 155 mph.

Out on the interstate, the SL550 was as quiet and secure as a bank vault. I tucked in behind a group of fast-moving cars for a couple of miles, and this roadster’s serenity and confidence demonstrated why Europeans cruise this beauty at triple digits.

For 220 miles, I averaged 25.1 miles per gallon, which was surprisingly good considering the engine’s output.

The test car was equipped with optional active ventilated seats whose side bolsters and lower cushions could be adjusted for a perfect fit. The pulse function, which moves the lumbar support gently to relieve tension on long drives, was not as dramatic as in other Benzes I have driven. The cooling function, which blows air gently through the seat’s holes, was not particularly effective either, but then I was driving on a day when the ambient temperature was over 95 degrees.

The center section of the instrument panel is rather small and the controls for the heating and cooling are not the easiest to understand without a trip through the owner’s manual. The navigation and audio systems could also be easier to use, although the quality of the surround-sound stereo was first rate, as it should be in a car of this class.

One of the SL550’s most appealing features is the car’s ability to switch from coupe to roadster in 16 seconds. The retractable hard top folds up and tucks itself into the trunk, and there’s room for a couple of small bags when the top is folded, which is not often the case with retractable tops.

The test car was equipped with the optional panoramic roof whose center section is a piece of glass. Fortunately, a sunshade keeps most of the heat out of the cabin. To me, the glass roof isn’t worth its $1,920 price when you can just retract the roof for open-air driving.

Open-air driving was very comfortable, even at highway speeds. The cockpit had very little wind disturbance with the side windows up and the wind blocker screen in place behind the seat. Wind roar, even with the windows down, was not excessive.

The SL550’s ride is quite comfortable. The Active Body Control system keeps the car flat in turns and while braking or accelerating. The system also works in concert with anti-lock brakes, traction control and electronic vehicle stability control.

Price

The test car’s base price was $94,800. Options included the panoramic roof, electronic trunk closer, active ventilated seats, keyless ignition and bi-xenon headlights. Add in the gas-guzzler tax and the sticker price was $103,755.

Warranty

Four years or 50,000 miles.

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