As the Big Three automakers are taking it on the chin for producing trucks and SUVs, South Korea-based Kia, whose stock in trade has been small cars, trots out an all-new, truck-based, midsize SUV with full off-road regalia and the company’s first V8 engine.

The 2009 Borrego is Kia’s challenge to such vehicles as the Ford Explorer, Chevy TrailBlazer, Honda Pilot, Jeep Grand Cherokee, Nissan Pathfinder and GMC Acadia. It’s available with a 3.8-liter, 276-horsepower V6 as well as the V8, which produces 337 horsepower and 323 lb-ft of torque. Two-wheel or four-wheel drive is offered with either engine, and both engines take regular unleaded fuel.

Towing capacity for the V8 is a class-leading 7,500 pounds; the V6 can pull up to 5,000 pounds.

The V6 is paired with a five-speed automatic transmission and the V8’s partner is a six-speed automatic.

EPA fuel economy ratings are 17/21 city/highway for the V6 with 2WD and 16/21 with 4WD. The V8 is rated at 15/22 with AWD and 15/20 with AWD.

Borrego’s wide stance (overall width: 75.4 inches) helps give it an interior roomy enough to accommodate up to seven adult passengers. It comes standard with three rows of seats, and even second-row riders have generous amounts of leg room — a situation not seen in every midsize SUV.

The second-row seat is split 60/40 and the third-row seat is split 50/50. The second row also slides, making it easier for passengers to get into and out of the third row. Both rows easily fold flat, creating 97.6 cubic feet of cargo space. With seats up, rear cargo space is 12.4 cubic feet, and there’s a secret storage compartment under the cargo floor (don’t tell any car prowlers).

There are two Borrego trim levels: LX and EX. Base pricing, including destination charge, ranges from $26,995 for a 2WD V6 LX to $33,745 for an AWD V8 EX. A top-of-the-line Limited trim level, available only with a black monotone exterior and black interior, plus special badging and other exclusive features, is scheduled to be introduced soon.

Even the LX, the lesser-equipped version, comes with an ample supply of standard equipment. It includes such amenities as keyless entry, power windows and door locks, air conditioning, privacy glass on the rear door and rear quarter windows, variable intermittent windshield wipers, a power-operated tailgate, roof rails, an overhead console, driver’s-seat lumbar adjustment, and a six-speaker audio system with CD player, Sirius satellite radio and MP3 capability.

All models have electronic stability control, traction control, anti-lock brakes, electronic brake distribution and brake assist.

Underbody skid plates are also standard on all versions.

Available options, depending on model, include a sunroof, navigation system, rear-seat entertainment system, Bluetooth and backup camera.

My tester, an option-loaded EX with V6 engine and 4WD, proved itself a worthy performer, delivering a smooth and civilized ride, tons of utility and not one annoyance.

Fill-up time at the service station wasn’t a joyful moment, but Borrego’s mileage is about par for a strictly gas-powered midsize sport utility vehicle.

The V6’s acceleration didn’t raise any eyebrows, but for a six-cylinder powering a nearly 4,500-pound vehicle carrying too much stuff and a driver at her holiday-season weight, it did an admirable job.