“This is the carryover from the idea that any ‘real’ SUV had to be able to get to the top of the mountain with its 4x4 system,” says George Peterson, president of AutoPacific Group, a California-based automotive research firm. In many ways, this makes a luxury SUV the vehicular equivalent of costly professional-quality stove and oven ranges sold to wealthy people who don’t cook much but would like to think they have the tools to whip up a gourmet meal if the need ever arises.

"Substantially less than 10 percent indicate that they actually go off-roading," says AutoPacific’s Peterson. "We actually think that the percentage that actually off-roads is less than 5 percent, but we have to go with what the owners report."

Top 10 Off-Road Luxury SUVs: