It never fails. You're out on the lake having a great time, then someone turns on the wind machine. Even on a small body of water, when the wind starts blowing at 20 mph, it can get uncomfortable. But when the bowriders and ski boats are heading for the ramp, you can still be cruising to your favorite spot if you happen to be at the wheel of Harris Kayot's new 24-foot deckboat, the S240. Featuring a more aggressive V-hull than most deckboats, the S240 sports a sharp 32-degree entry, which helps cleave through the nasty chop that has developed on windswept Lake Wawasee in Northern Indiana. Tapering to a more moderate 19 degrees of deadrise at the stern gives the Harris Kayot S240 a good blend of slice-ability and side-to-side stability.

To block some of the cool November wind, the amidships walkway is sealed with a swing-out door. This rates four satisfied 'aaaahs' on the passengers' comfort scale. A wraparound safety glass windshield is tinted air-traffic-control-tower green, and is tall enough to be effective, with enough rake to retain a sporty look. Since lounge seating is paramount for a company such as Harris Kayot ' a leading producer of pontoon boats ' you would be correct in assuming that the L-lounge in the cockpit of the S240 is as comfortable as a living room sofa. The best seat in the house is the rearward-facing section on the port side. The angled backrest makes it a great recliner, and the seat bottoms pull up and out to reveal plenty of dry storage.

On the port side is the voluminous head compartment/changing room. With a top that raises up and stays that way, because of a gas-assisted strut, entry into the compartment is not a head-banging, back-bending maneuver. There is more than enough room for the optional portable head that rests securely in a recessed liner. There's even space left over for allowing passengers to change out of wet swimming suits before hopping back in the car. The compartment also features a sink with a freshwater washdown option ' one of three available, supplied by a generous 30-gallon tank. The porthole gives the compartment plenty of ambient light, and there is also an electric overhead light.

The cockpit table and support column, store away neatly when not in use. The table and column are fitted with metal brackets to secure them to the cabin's port side.

Settling into the helm seat, the theme of the S240 is clear: It's sporty and comfortable. The ultra-modern, three-spoke burlwood sport wheel feels good to the hand and looks great, as does the console fa'ade that continues the woody look. There is a bank of user-friendly rocker-type accessory switches with indicator lights, which are placed high enough to prevent accidental activation by the driver's knees. The optional Sony CD player is one of many options available. The sound systems range all the way up to the radical 'rock the boat' system that comes with a Sony Xplode amplifier and 10-CD changer with a 10-inch subwoofer for some real low-end thumping.

The high-back sports bucket helm seat is adjustable and provides excellent lateral support with its wraparound design. The flip-up thigh bolster allows the driver to stand and drive without chafing the back of their legs. However, firmer foam padding on the bolster would be nice, because if the driver sits on it like a leaning post, the pad compresses flatter than a deployed whoopie cushion. Behind the helm station is a galley, complete with cutting board and sink with a water-saving, manual push-button spigot. There is a pair of storage cabinets with plenty of room for a cooler, galley supplies and a kitchen-sized garbage bin. When the midday sun is beating down, a standard Sunbrella Bimini top provides shade for most of the cockpit.

Up front, bowriding passengers will find a pair of bench seats with well-padded backrests for comfort. A low-profile stainless-steel bowrail gives you something to hang onto when the pilot shows off his (or her) radical driving skills. Under the seats is deep dry storage, and at the bow is another compartment that can be used as a large volume cooler with an overboard drain. A handy feature is the mini bow platform featuring a concealed boarding ladder, anchor locker and an optional shower ' all under one hatch. The starboard gunwale is notched to provide easy entrance onto the S240, although it means stepping on the white, marine-grade upholstery.

Powering the S240 is Yamaha's new 225-hp 4-stroke engine. This groundbreaking powerplant was the first high horsepower 4-stoke on the market and gives the S240 impressive performance. There are no engine exhaust fumes to gag passengers, and it's ridiculously quiet. Measuring only 58 decibels at idle from the helm station, the Yamaha F225 is one of the quietest engines on the market, regardless of horsepower rating. At 30 mph, an 83-decibel reading means conversation is possible without having to yell. Out-of-the-hole performance is excellent, with the F225 pushing the 3,502-pound S240 to 30 mph in just more than seven seconds. This is aided by the fact the boat exhibits little bow rise. And despite the chop, the S240 handles predictably all the way to its top speed of 45 mph.

Ski buffs will find the Harris Kayot a competent platform for both slalom and wakeboarding. The wake is reasonably flat for slalom skiers, and since it has a 16-person capacity, wakeboarders can generate a large jumpable wake if they invite 15 of their friends to come along (just don't forget the life jackets). The S240 is available with either inboard or outboard power, and with the outboard version you get a ski pylon for an added height advantage. There's a roomy ski locker amidships, and a freshwater stern shower is available for a quick after-ski rinse. Getting back onboard is easy because there's a concealed three-step boarding ladder in the stern with a stainless-steel grab bar. For handy rope storage, a swim platform compartment helps keep things uncluttered in the cockpit.

Maneuvers such as the 'skier down 180' can be accomplished with gusto if you keep the trim down. Only when the trim is up to cruising altitude can a driver cause the S240 to ventilate during hard turns. With the deep-V hull, you get some lean when throwing it hard into corners, but the S240 hangs on with a minimum of slip. The bow rides high when cruising, unlike some deck boats, and with the 30-inch interior gunwale height, the feeling is one of security.

Harris Kayot has designed a full-featured, creature-comfort entertainer with a sporty edge. The concealed docking lights and graceful lines give it a unique look, and anglers will be happy to learn that with a few options, such as an aerated livewell, fishfinder and fishing chair, the S240 can be transformed into a boat that will enable the owner to go after the big one. With the S240, you get a versatile platform with loads of capacity and good fuel economy that can deliver plenty of fun.