I'm eyeballing the leather settee, teak cabinetry, dishwasher, windlass, 11kW freshwater-cooled genset, and entertainment system with a 20" flat-screen TV and wondering how the hell Riviera does it. How do they pack all these standard features into a boat with a base price that kicks the competition's butt? Riviera's 42'11"-long, 14'11"-wide Golden 40 Fly Bridge lists at $537,199. Compare that to competitors across the board from Cabo, Egg Harbor, Jannace, Post, Luhrs, and Ocean Yachts. Similarly equipped, they all cost $100,000 to $300,000 more - quite a difference, even after you add the $36,850 shipping cost to get the boat from Australia to the U.S. of A. That makes the Riviera the least expensive boat in its class. Period. The company says it accomplishes this financial feat three ways: Its new plant was designed for maximum manufacturing efficiency; it has lower labor, land, and equipment costs than here; and currency exchange rate favors the Australian dollar. But the question begs to be asked: Do they skimp on construction? Certainly not on the important parts. The stringer grid is molded glass cored with foam. The hull and deck are sealed, through-bolted together, and fiberglassed into one piece at the joint while the hull is still in the mold. The hull has a vinylester barrier coat, and there's a watertight collision bulkhead belowdecks. So were expenses cut by buying cheap pieces and parts? You can't fault the boat's leather, high-gloss teak, Amtico decking, and accessories from such companies as Onan, Icom, Strata Glass, and Seafire. And let's not overlook the snazzy Grohe showerhead with 52 skin-massaging holes. So what about fit and finish? Poke your noggin into the salon cabinets, and you'll see fully finished interiors and undersides. Throw the engines into reverse and you'll discover a transom door seal so fine you'll have to really work the throttles to get any water flowing through. Bottom line: This boat is one of the best buys on the market today. Just open your eyes and you'll see it, too.