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Despite its heft, the XG300 handles fairly well. It isn't intended as a sports sedan and does not perform like one. When pushed hard, it exhibits a fair amount of body roll. Some unsettling kickback comes through the steering wheel. Of course, the car understeers, but not as badly as expected.

This Hyundai is in its element on the highway, where it can cruise effortlessly at high speed while driver and passenger carry on a conversation without raising their voices. The supple, fully independent suspension (with gas-filled hydraulic shocks and anti-roll bars front and rear) soaks up bumps capably with a minimum of road and wind noise entering the cockpit.

The XG300 comes well equipped, and that no doubt will be a strong selling point. Features such as leather seats, air conditioning, trip computer, power windows, power locks, power mirrors, cruise control, projector-beam headlights, 4-wheel disc brakes with ABS, and dual front and side airbags are all standard.

The biggest problem facing Hyundai may be how to get people who can afford a $23,000-plus car into its dealerships. Once out on a test drive, though, they will find they are driving the finest Hyundai ever sold in the U.S.

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