Loss making VW entity and poor value ROI, Seat, is undergoing a transformation of sorts. And it begins with company’s all new mid-sized SUV, the Ateca. Firstly why did Seat enter the highly competitive SUV market? Because that’s what the car buying public is trending towards. So the general rule for any company is always to follow the money trail. Perhaps the most interesting part of the Seat/SUV/Ateca equation is that the entry level model powered by a 1.0-litre turbo petrol engine will cost just £17k. As the saying goes goodbye Dacia Duster hello Seat Ateca. Yes the Dacia is the cheapest way to enter the SUV market, but the Dacia really feels shockingly cheap. We have tested the Dacia and it was so bad we didn’t want to even feature a review. The Ateca is surely to have modern VW build quality, after all it is a VW owned company in wolfs clothing. The Ateca, which is named after a small town in the region of Aragon, will be offered up in 4 trim levels S, SE, First Edition and Xcellence. Even without optional extras the top model spec Xcellence will cost £24k, however the Xcellence model is offered up in four sub-specs and only with a 2.0-litre TDi which is available in two states of power, 150bhp or 190bhp. The Xcellence is also available in 2wd or 4wd either with a 6-speed manual or 7-speed dual clutch transmission. The top spec Xcellence combined with the DSG transmission and 4WD can actually set you back £29k. Seat expect the First Edition to be the most popular model and it features over £3,500 more equipment than SE upon which it is based, offering customers a saving of £1,100. While standard equipment is good optional equipment will also include Keyless entry (KESSY), electric tailgate with virtual pedal, rear parking sensors with rear view camera, dark-tinted rear windows, black roof rails and window surrounds. The Ateca is available to order now with first deliveries expected around September.