This is the new GMC Sierra Denali 2500 HD. Think of it as a work truck in a tuxedo. And I do mean work.

The diesel engine wars have been going on for awhile now at GM, Ford and Dodge, and now the Duramax, made by Isuzu, has leaped ahead again. The massive oil burning lump in our test truck produces 397 horsepower and 765 foot pounds of torque. That will haul a payload of 6635 pounds and tow a trailer totaling 21,700.

But get this, the huge, 3 and a half ton truck will reach 60 miles per hour in 7.3 seconds. That’s faster than the original Camaro and in anything this big, just astonishin. It’s like finding out Hulk Hogan just won the 100 meters in Beijing.

Elsewhere, it is the world’s fanciest Denali. The lovely black paint, and formal grill are perfect. In terms of styling, there’s only so much you can do with a truck, and most of it is at the front end. That’s the only place you can show any personality. Well, the Ram is the most stylish and has been for years. I’d place this Sierra at number two followed by the F-series and then the anonymous-looking Silverado.

Inside, lovely leather and decent fake wood are in abundance. The rear isn’t as roomy as some competitors, but the upscale look of the cabin will make you forget all that as you just dial up some satellite radio and head for the boonies. Our 4-wheel-drive version was very good when you turn off the pavement and the road gets rough. Huge 20-inch tires and one of the best suspensions in the class soak up bumps like George Foreman soaked up punches.

At just under $60,000, this thing ain’t cheap. But can you really put a price on practical luxury? Well, yes actually. And the Sierra Denali is worth it.