A study in feature refinement, the elegant Wakesetter 23 LSV from Malibu Boats simply blew us away this year. From build quality to amenities, no tow boat we tested better exemplified the best of the breed. In an ultracompetitive market that includes some of the best boatbuilders in any genre, that's quite an accomplishment.

On the high-end techie side of things, there was Malibu's new-for-2008 MUX digital electronic system that could—among other things—recall and reset the Wedge Hydrofoil and Malibu Launch System water ballast setup for the preferences of multiple riders. It could even recall and play their favorite radio stations, with the tunes pumping through speakers integrated in the boat's forward-swept, carbon-fiber Illusion XS tower.

To keep wakeboards off the sole of the boat, or from taking up valuable locker real estate, Malibu mounted easy-to-use racks on the tower. To keep water-ballast bladders from taking up too much space, the company built dedicated tanks into the boat.

From our boarder's perspective, the Wakesetter 23 LSV was at the top of its class. It produced wakes that could be jacked to various heights and sculpted thanks to the Wedge and the Malibu Launch System. As expected, the 23-footer provided solid pull and tracked perfectly. The boat's speed-control system, which of course was integrated into the MUX system, took the work out of holding a constant speed.

Malibu designed its new "Diamond" hull for the Wakesetter 23 LSV with a sharper entry for a smoother ride in chop. To knock down splash when the boat was running head-on in sloppy water, the builder also made the hull a little taller up front.

Our performance and tow test drivers offered unanimous praise for the Wakesetter 23 LSV's handling manners. And though with a top-end speed of 44.1 mph the 23-footer wasn't particularly fast, the boat was quick. It came on plane in 2.7 seconds and topped out in a little more than 10 seconds. Both drivers noted that because the tower was set up in a swept-forward configuration, it didn't compromise their peripheral vision.

In typical Malibu fashion, the Wakesetter 23 LSV lacked nothing in the way of creature comforts. Stainless-steel rails on the tops of the padded gunwales were within easy reach of the lounges in the open bow. A G-shape lounge and a bucket seat for the driver were supplied in the cockpit.

As part of the MUX system, the builder created a "black box" for digital downloads from the boat's stereo system. More standard Malibu goodies included a tilt steering wheel and, of course, an interior heating system.

Regardless of your take on metal flake in graphics, the material is big this year. Malibu incorporated it into our test model's gelcoat graphics, and the results were compelling and spectacular. To lessen engine and water-slap noise throughout the boat, the builder used a proprietary sound-suppression material in the hull. Tooling for the hull and deck, like all aspects of the boat's workmanship, were top-notch.

The Wakesetter 23 LSV is a product of a builder that, at least from what we've seen, is constantly looking to improve. We're not sure where Malibu will go from here, but we can't wait to find out.

Click to enlarge.