The Volkswagen Touareg is, in all its forms, such an imposing beast that it came as a surprise, once I finally got round to reading the press pack, that the one I had been living with was the cheapest in the range. It certainly didn't feel like an entry-level model.And, really, it isn't. It just happens to be the one which costs least to build and is therefore sold on at the lowest price (£38,255 at the time of writing). If you were going to buy a Touareg at all, you would buy this one because it suits your needs most closely, not necessarily because you're being a cheapskate.Like most Touaregs, it uses a 237bhp three-litre turbo diesel engine, which as far as I'm concerned will do just nicely. It's refined, it's not unduly thirsty - 38.2mpg if the official EU combined figure is to be believed - it responds well to light pressure on the right pedal and sets the Touareg a-thundering if you bury that pedal into the carpet. What else might you want?Well, you might want more straightline performance, though this would more likely be in the interests of bragging rights in the pub rather than because you actually needed it. The alternatives are a 4.2-litre V8 diesel and the Hybrid's combination of a three-litre petrol engine and an electric motor. Both are ohmygod expensive, each of them being around the £55,000 mark, and although the V8 is quicker it's also less economical and emits more CO2.On the subject of CO2, Volkswagen applies to all Touaregs other than the V8 the title of BlueMotion Technology, which suggests environmental friendliness. Since the Touaregs with that badge emit between 193g/km and 199g/km of CO2 in the EU test, and so cost £425 to tax in the first year and £235 thereafter, I can't help thinking that this is a bit rich.Anyway. If you go for the 237bhp three-litre diesel, which as I was saying some time ago is the obvious choice, you then have to choose between the SE, the Escape and the Altitude. Broadly speaking, the Escape is more off-roady (greater ride height, cleverer four-wheel drive system) while the Altitude is more sporty (lesser ride height, body styling kit and other showy fal-lals of that order).I doubt that anyone actually needs the Altitude kit, and probably only a handful of Touareg owners could make use of the Escape's extra abilities. Mind you, I could have done with some more off-roadiness during this test, what with the grim weather and all, and especially on the occasion of my having to climb and, more perilously, descend a steep and ice-strewn farm track. I thanked the residents of the farm for their offer of a lift but declined it none the less ("Pah! I have a Touareg. This will be easy") and lived to regret my boldness.The climb was nerve-wracking but went smoothly enough, except when it took me five minutes to negotiate an uphill hairpin. The downward return was much scarier, and included the only occasion on which I have ever thrown a car sideways to scrub off speed while doing 3mph. I took it so gently from then on that it took me thirty-five minutes to drive one mile.Admittedly this was a tough test for an SUV, and I wouldn't have attempted it if I'd known how bad the conditions were. On the other hand, it was noticeable that the lady of the house had no trouble on the same piece of road in her Land Rover Freelander. And I don't think the Touraeg Escape would have been any better, because it's fitted with the same 255/55x18 tyres that the SE uses, and they just don't seem to be up to the job on ice or snow (on flat tarmac as well as sloping farm roads). I'm sure that better tyres would help a great deal, but all the other ones available for the Touareg - especially the 275/45x20s on the V8 - are worse.I grumbled and cussed about the Touareg because of this, but generally I liked it a lot. It's very comfortable, with excellent seats and a great deal of room in the front and back. The engine is a delight, and the eight-speed automatic transmission (standard on all Touaregs) is well matched to it. The ride - apart from a certain amount of pitching which can hardly be avoided in a car as tall as this one - is absolutely superb. And although I didn't have occasion to use it, the luggage section is impressively large at 580 litres with the rear seats in place and 1642 litres when they're folded. Inevitably the boot floor is quite high because it has to leave enough room for a rear axle assembly, but the tailgate opening comes right down to that level, so you don't have to heave your luggage further above the ground than necessary.The Touareg first appeared in 2003, was revised in 2007 and has been heavily reworked again, the third-generation examples having gone on sale in the UK in October 2010. The fact that it has been crash tested by Euro NCAP only once, in 2004, therefore means that those results are not entirely relevant even though the basis structure of the car has not been changed. For the record, though, it scored very well for both adult and child occupant protection (five and four stars respectively) and badly for pedestrian protection (one star).The 2010 model is both lighter and more rigid than its immediate predecessor, which will help its safety record as much as it will help everything else, and among various other features Volkswagen has also taken steps to improve pedestrian protection. It's reasonable to assume, then, that if this car goes through the Euro NCAP process, it should get a good report. Engine 2967 cc, 6 cylinders Power 240 bhp @4000 rpm Torque 406 ib/ft @2000 rpm Transmission 8 speed semi-auto Fuel/CO2 38.2 mpg / 195 g/km Acceleration 0-62mph: 7.8sec Top speed 135 mph Price From £39185.00 approx Release date 01/05/2010