Made the List Because: In October 2009 our seasoned staff concluded that the 242 Limited S "acceleration was so startling and top speed so satisfying 'droll' gave way to smiles." Yamaha has always been strong in three other areas: integrated engineering, fit and finish, and reliability. But in the new 242 Limited S, the integration of multifunctional bow seats gave the option of thrilling roller-coaster views, luxurious reclining seats or a full sun pit. Adaptability didn't stop there — the passenger cockpit seat flips forward for a comfortable aft-facing lounge or flips back leaving both ample seating aft and a companion seat facing forward. Then there are electronic controls — cruise assist, Yamaha calls them — that let the captain choose any planing speed by toggling up or down eight 100 rpm increments to fine-tune the automatic throttle setting for skiing, wake or economy. Plus, no-wake mode engages at slow speeds, giving hands-free control. Coupled with Yamaha's exclusive and proven topside access for cleaning out jet pumps, these enhancements become hard to ignore.