THREE years ago Bentley claimed the title of the world's most beautiful car with its Continental GT now they plan to clean up in the convertible silverware stakes with the sumptuous Continental GTC.

The prospect of the new luxury 2 plus 2 convertible has been tantalising potential owners for most of the year but they, like the rest of us are going to have to wait until later in the year to see one on the road.

With a top speed in excess of 190mph (195mph with the roof in place), a sophisticated all-wheel drive system, state-of-the-art 12-cylinder engine, advanced air suspension with continuous damping control and ultra-stiff body structure, the Continental GTC promises the poise, performance and dynamic handling of the Continental GT.

But in addition it has the option of dropping its roof Bentley sticking with a conventional and classic electro-hydraulic seven-bow, three-layer, folding fabric top rather than the recent preference for tin-tops.

In common with its stable mates, the interior of the new Continental GTC is a shop window for the best of Bentley's craftsmanship, utilising natural wood veneers and leather hides of the finest quality.

No Continental GTC is likely to be specified the same as customers will be dipping heavily into the Mulliner options book that includes features such as aluminium fascia panels, embossed Bentley seat facings, four-spoke wood and hide steering wheel, deep- pile carpets, lambswool rugs and alloy fuel filler cap.

While sharing the familiar face of the Continental family, the design personality of the new Continental GTC is distinctive, as Bentley's design director Dirk van Braeckel explains: "With the Continental GTC we set out to achieve a style that is both contemporary and elegant but with the sporting stance of a true performance car. We also wanted to ensure that the Continental GTC looks just as beautiful with the roof up as it does when it's down."

Power to go with the glory of the Bentley Continental GTC design comes from a Crew built twin-turbocharged 6 litre V12 petrol engine developing 552bhp and 479lb ft of torque this is fed to all four wheels (with a Torsen differential) by a ZF six-speed automatic transmission with Tiptronic manual sequential paddle shift controls.

As well as the promise of close on 200mph, Bentley also claims a standing start to 60mph time of 4.8 seconds not bad for a car that weighs in at close on 2,500kg (5500lb).

To accommodate the roof when folded down (a process, which takes 25 seconds and can be accomplished at speeds up to 20mph) and still retain a 235 litre luggage compartment (still capable of carrying a set of golf clubs), Bentley has revised the rear suspension.

This now features four-links at the front and a trapezoidal multi-link rear axle with computer controlled air springs and dampers which are now set 210mm lower than on the Coupe and mounted to a brand new lower link on the aluminium casting.

Drivers will have the choice of four suspension settings, from Comfort through to Sport while at speeds in excess of 152mph (don't try this in the UK) the suspension automatically lowers the car to give it better aerodynamics.

Overseeing everything is an Electronic Stability Programme backed up by a Bosch anti-lock braking system with Brake Assist and electronic pressure distribution.

"The Continental GTC is the third step in our new product and segment strategy," explains Bentley chairman Dr Franz-Josef Paefgen. "It will again open up the Bentley brand to more customers who only buy convertibles, as well as being a logical next car for our existing owners."

For those who have been tempted so far, the next question is can you afford £133,500 (that's nearly £20,000 more than the coupe) because that is what it is going to cost to get one on a driveway near you.

Orders are being taken now with first delivers promised by the end of the year.but you might want to wait until next Spring to really appreciate the Bentley Continental GTC.