TriBeCa is a trendy, upscale neighborhood between New York's Soho and Lower Manhattan districts. It isn't cheap real estate. Nor is the Subaru B9 Tribeca cheap transportation. Tribeca is a mid-size SUV with optional seating for seven. Its overall dimensions put it in the same class as the Toyota Highlander and Nissan Murano; it's nearly as big as a Ford Explorer. Properly equipped, the Tribeca can tow up to 3500 pounds. Tribeca is fully competitive in this class, especially given its lengthy list of standard features.

Subaru is becoming a premium brand. It isn't Mercedes-Benz or BMW, nor does it intend to be, but the technology underneath, the stuff you can't see, is cutting edge, giving drivers the latest in all-weather safety and performance. Last year, Tribeca earned the highest possible rating in NHTSA federal crash tests, with five stars in the frontal and side-impact tests for both the driver and front-seat passenger; and a four-star rating in the tests for rollover resistance. (No SUV to date has earned five stars in the rollover test.)

For 2007, Subaru has built more safety into every Tribeca, adding a rollover sensor that automatically activates the seatbelt pre-tensioners and deploys the standard side-curtain airbags. To help avoid accidents, Brake Assist joins Tribeca's extensive array of dynamic handling technology, which already included four-channel anti-lock brakes, Vehicle Dynamics Control and four-wheel traction control. An ultrasonic reverse-parking assist is now available on all models; and models with navigation now come with a backup camera.

Also for 2007, Tribeca's front and rear suspensions have been revised to deliver a smoother ride. All models are now pre-wired for XM Satellite Radio, and the auxiliary jack for connecting iPods and other MP3 units has been relocated to the center console. Top-of-the-line Limited models add a two-position memory sensor for the front seats. A new remote starter option allows the owner to start the vehicle from up to 800 feet away. A window-shade-type retractable rear cargo cover is now available as well.

In case you haven't noticed, all Subaru models are somewhat pricey, but we think they offer a lot of value in terms of technology, handling, foul-weather capability and dependability. And Tribeca is no exception. Extensive mileage in Northern California revealed the Tribeca to be a joy to drive, comfortable and practical. In short, we'd list it as a buy. It's comparable to the Highlander and Murano, and that's high praise indeed.