The all-new MDX redefines Acura^s luxury sport utility for 2007, giving more power to the pedal, increasing the maximum towing capacity and making the front end look more masculine with a larger, more in-your-face grille.

The 2007 MDX is longer than its predecessor, 190.7 inches vs. 188.5, and spreads its wings a little more, 78.5 inches wide vs. 77, but it manages to keep its weight under control, 4,539 pounds vs. 4,504 pounds - something my doctor wants me to do, only he wants it down instead of up.

The MDX handles well for a vehicle that weighs more than two tons, and it gives you a smooth, comfortable ride that whispers luxury. It^s probably the 18-inch tires that account for the softer ride.

I didn^t think that the 2006 MDX had sluggish acceleration. But obviously someone did because Acura upped the ante on horsepower by putting in a more powerful V-6 power plant.

The new 3.7-liter V-6 pumps out 300 horsepower with 275 foot-pounds of torque, against last year^s 3.5-liter V-6 with 253 horsepower and 250 foot-pounds of torque. That means the maximum towing capacity of the 2007 MDX is 5,000 pounds, compared with the 4,500-pound limit on the 2006 model.

The new MDX rides a little lower, at 7.3 inches of ground clearance, than last year^s 8.0 inches, but it didn^t seem to make much difference getting into the driver^s seat.

The seating was very comfortable, perhaps even leather-trimmed luxurious, and the accessories inside were top-notch. There was a navigation screen that doubles as the monitor for the rear-view camera, an extremely handy gadget when you are driving something this big.

I liked the tri-zone automatic climate control and heated seats in the second row, as well as the two front seats. Of course, the second row is the prime seating area for the nine-inch screen for the DVD entertainment system.

The vehicle^s extra width translates into great shoulder room - 61.6 inches for the front and 61.5 inches for the rear. I started wearing my heavy winter parka in the MDX, and I needed that extra shoulder room.

The vehicle^s weight becomes a factor in the EPA mileage estimates of 22 miles per gallon on the highway and 17 mpg in the city. And the MDX does require premium gasoline.

With MDX, Acura adds packages: the technology package, the sport package, and the technology and entertainment package.

So that means you buy an all-dressed MDX, and there are no options on that particular model. Ah, all-dressed is what you do with cheeseburgers in Montreal, so let^s say fully loaded.

The manufacturer^s suggested retail price of the fully loaded 2007 Acura MDX AWD with the sport and entertainment package that I test-drove is $48,465, and the dealer invoice is $43,996, both of which include the delivery charge of $670.

A base model MDX is priced at $40,665, with a dealer invoice of $36,936.

In both cases, the True Market Value people from edmunds.com could not find an average selling price in this region of less than what Acura is asking for this luxury sport utility.

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