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The best has just gotten better.

It’s hard to imagine the king of the sport utilities getting any better than it was, but that’s what happened when Toyota redesigned the Land Cruiser for 1998.

This is the vehicle that has set the standard for sport-utilities since the previous generation debuted in 1991, even against such tough and capable competition as the Range Rover and Lincoln Navigator.

But for 1998, Toyota has raised the bar to a level that will be hard for any manufacturer to match, let alone top.

The new Land Cruiser — which also comes in a Lexus version called the LX 470 — now has a 4.7-liter, 32-valve, double-overhead-cam V-8 engine replacing the previous generation’s inline six.

That engine cranks out 230 horsepower, an increase of 18, and develops 320 foot-pounds of torque, up 45 from last year. This all-new engine is based on the V-8 used in the Lexus LS 400 sedan, but it’s significantly modified to produce better low-speed torque for trailer-towing and off-road hill-climbing.

The Land Cruiser goes from zero to 60 mph in 9.9 seconds, an improvement of two seconds over last year’s model. That’s quite impressive for a vehicle that weighs 5,225 pounds empty.

Fuel economy is slightly better than last year, even with the power increase. EPA ratings are 14 miles per gallon in the city and 16 on the highway, above average for a large sport-utility.

The Land Cruiser is first and foremost a great luxury wagon, suitable for the most formal of occasions at the country club. But what makes it so unusual in the sport-utility field is that it’s also a great performer off the beaten path. In fact, it’s the best-performing off-road vehicle on the market, bar none.

Interior space has been increased from last year, giving passengers more head, leg and shoulder room.

Granted, with a base price of $46,397 and a tricked-out sticker of $52,025, it’s not likely many owners will put the Land Cruiser to the test on serious off-road routes such as California’s legendary Rubicon Trail.

But many of these vehicles will answer the call of the wild. A lot of people buy the Land Cruiser for hunting and other sporting purposes, and these people appreciate having a vehicle that won’t get stuck in the mud or sand.

I haven’t extensively tested the new Land Cruiser off-road yet, but I have driven the previous generation on some of the wildest trails in the nation, including those in the Anza-Borrego Desert State Park in California and the Scott’s Gulf Pocket Wilderness along the Caney Fork River in Tennessee’s Cumberland Mountains.

And on those excursions, I’ve used the Land Cruiser to pull a few Jeeps out of some sticky spots that posed no challenge to the Toyota.

On or off the road, the new Land Cruiser’s ride is pure luxury, much smoother and quieter than before. That’s due in part to the new independent front suspension and the vehicle’s structural rigidity, which has been increased 50 percent over the previous versio n.

The four-wheel drive is a full-time system with high and low ranges, as before. And with the optional locking rear differential ($410), a must for serious off-roading, this is the most capable drivetrain available for either on- or off-road driving.

Standard features abound, including automatic climate control, four-speed automatic transmission, four-wheel antilock brakes that work even with the transmission in low range, premium AM/FM/cassette/compact disc stereo, rear heater, power windows/door locks/mirrors, tilt steering wheel, cruise control, heated outside mirrors, dual front air bags, keyless entry, power adjustable front seats and automatic headlights.

Interior space has been increased from last year, giving passengers more head, leg and shoulder room. Additionally, the doors and rear hatch are larger for easier entry and loading. And as before, the Land Cruiser seats up to eight people with the optional third seat ($1,100).

Extras on our test vehicle included l urious leather seats ($1,820), power moon roof ($1,155), a roof luggage rack ($449), and running boards ($595), which I would decline if I were planning to do much off-roading. Running boards are the first thing to go when the going gets tough.

Crashworthiness has been increased dramatically over the previous Land Cruiser, Toyota officials say. The ladder frame now has nine cross members, instead of six, and the chassis side rails have collapsible, energy-absorbing ends.

Land Cruisers can pull trailers of up to 6,500 pounds with a tongue weight of up to 650 pounds.

As an aid for extended cruising, the fuel tank holds 25.4 gallons.

1998 TOYOTA LAND CRUISER

The Package: Full-size, five-door, five- or eight-passenger, V-8 powered, four-wheel-drive, luxury sport-utility vehicle.

Highlights: Completely redesigned for 1998; unequaled off-road performance; full-time four-wheel drive; outstanding quality; new V-8 engine; smooth, quiet ride on- or off-road; roomy interior; lots of safety features.

Negatives: Priced higher than most competitors.

Major competitors: Ford Expedition/Lincoln Navigator, Chevrolet Suburban, Chevrolet Tahoe, GMC Yukon Denali, Isuzu Trooper/Acura SLX, Land Rover Discovery, Range Rover, Mitsubishi Montero.

EPA fuel economy: 14 miles per gallon city, 16 highway.

Base price: $45,950 plus $447 transportation.

Price as tested: $52,025, including transportation.

On The Road rating: A-plus.