KIA is moving upmarket with a new SUV that's as plush as it is practical.

The new Sorento 4x4 becomes the Korean brand's flagship - and in one guise it is the first Kia to cost more than £40,000 propelling the Sorento into the same league as Range Rover, Audi and BMW.

But pound for pound the new Kia comes fully loaded and the Sorento range is priced from a competitive £28,795.

On top of that all versions are seven seaters which makes it very family-friendly.

The third generation Sorento arrives in April and all models are powered by a 2.2-litre diesel engine with plenty of pulling power.

Such is the torque from the 192bhp engine it will cruise through the gears with minimum effort while still having enough in reserve for good acceleration.

For a diesel it is incredibly quiet and the Sorento's road manners are above average for a 2.5-tonne SUV, helped by a multi-mode drive system which alters the weight of the steering for better feel at speed.

Automatics are available from £33,745 and all versions are fitted with stop/start systems to aid fuel economy.

Kia is claiming 49.6mpg for the base specification Sorento, 46.3 for the mid range models and 42.2 to the gallon for the autos. Emissions are 149, 161 and 177g/km respectively.

On our drives in the new Sorento we managed to average 36mpg in the six speed manuals, which given the size and performance - it is good for 0 to 60 in 9.0 seconds - was very acceptable.

The automatic however was much thirstier at 24 to the gallon, although much of that was in town traffic.

In terms of driving, the new model is up with the best and it feels stable and secure when cornering.

Kia has built up quite a following for the Sorento since the first versions were launched back in 2002 and it is a popular towing vehicle.

The new one retains that ability and can pull up to 2.5-tonnes braked and that is backed up with an automatic four-wheel-drive system which can be locked in for extra traction.

There is a good amount of luggage space and as a five seater it feels big inside. Folding the two rear seats flat - an operation which takes only a few seconds - and there is 605 litres of boot space which is more than enough for a family getaway.

Maximum capacity is a van-like 1,662 litres but with all seats in use it falls to mini car proportions of just 142 litres.

The back seats are really for occasional use and leg room is on the tight side for adults. A neat feature is a portable luggage blind which can be stowed below the boot floor when not required.

Compared to earlier versions it is very comfortable on the move and throughout the cabin there is a good amount of storage space as well as individual air conditioning controls and power outlets.

Kia has adopted a KX-1, 2, 3 and 4 grading structure for the new Sorento and the middle pair are the best bets, priced from £31,995 and £35,845.

Trim quality is much improved - although the dash is still obviously plastic - the controls are nicely laid out and the graphics on the display screens are high definition.

KX-3 models come with a panoramic sunroof, a powered tailgate, an electrically adjustable driver's seat and a lane departure warning system as standard kit but sat nav, heated front seats and the likes of leather upholstery and automatic lights and wipers are available on the KX-2 versions.

So do posh features such as illuminated sill plates and a very distinctive nose which is set off by an unusual 'studded' grille design.

It is indicative of a shift to the quality end of the market by Kia and the Sorento is high on equipment at all levels with air con, cruise control, stability systems and even windscreen wiper defrosters fitted to every model.

Go the whole hog and the KX-4 range topper, which is auto only, has ventilated seats, a larger display screen, adaptive cruise control, a 360 degree camera system, automatic parking and a cross traffic warning system which will alert the driver to approaching traffic when reversing.

Add in a seven year warranty and paying £40,995 for a Kia becomes a sensible proposition, especially when compared to what the alternatives offer to that amount of money.

The Sorento marks the beginning of a new chapter for Kia and shows it is becoming very conscious of factoring in a quality feel to its cars and that is a move which is going to give the established luxury marques a run for the money.