It's debateable whether the award to London of the Olympic Games in 2012 will add anything to the economy of Scotland (or anywhere north of the Watford Gap, for that matter) because any money generated from this major sporting event will only benefit the Capital and the immediate surrounding area.

There is, however, some consolation in that the massive earth clearing and building programme of the Olympic Village and new arenas will require a lot of tipping activity. While this is good news for construction operators based in the Home Counties, it is generally accepted that the 'ripple effect' will be felt all the way north, much like the tipper boom created by the Channel Tunnel diggings at Dover.

If and when this bonanza comes to pass, tipper operators may be on the lookout for a hard working and thrifty eight wheeler. There are certainly a lot of contenders on the market, with every manufacturer in the frame, and not least ERF with the ECT 10.350 TP4 8x4.

ERF's parent company, MAN, are keen to promote the ECT10 with the new D20 engine, claiming exceptional fuel economy along with a lively engine. And after putting it round our Scottish test route we can only agree, for not only is it a good performer, but it realised a record breaking 9.17mpg!

If there's one aspect of the ECT10 8x4 that shines through and rises above the rest, it's the MAN D20 engine, which is quiet, responsive and you just know by the feel through the accelerator that it's working efficiently.

The D20 Common Rail engine, with EGR (exhaust gas recirculation) is the D2066 model producing a lusty 350bhp and an even more willing 1750Nm of torque at 1,000-1,400rpm. This 10.52 litre diesel sets new standards for operational economy, say MAN ERF; reducing weight, extending service life and reducing fuel consumption. Considering our final fuel figure, we wouldn't argue with the latter claim.

Easily Managed

Standard on the ECT 8x4 is the ZF 16S 182OD 16 speed manual transmission, a well installed and smooth range-change plus splitter gearbox which, with its short throw and positive slotting, is as good a time as you will get with a manual. I admit to losing the place on a couple of occasions on our test, but that was due to inattention and no fault of the ZF. If you favour an automated transmission, ERF will install the MAN Tipmatic on line.

Power from the D2066 diesel, or should it be torque, is so pronounced that a 2high to 4high skip shift in the low range is easily managed, then it's up with the rocker switch to the high range for main gear shifts into top gear, where the 350bhp unit lays on the power with a will.

Believe us when we say that this D20 engine champs at the bit, wants its head, and once on the limiter it stays easily on the cruise control.

Having been used to auto transmissions lately, we wondered why the revs started to drop off on the stiff climb at Douglas Moor on the M74, then remembered we were driving a manual and it needed an assist.

It was tempting to see how low it would lug, for there were no sympathetic vibrations rattling the cab and it was all so smooth. In the event, a single split to 8 low was enough to keep it climbing at 1,100rpm.

Only one other drag, at Beattock, required a downsplit, and the ERF ECT rolled effortlessly down the M74 on the first leg of our test to junction 19. Check braking on the long downhill sections was taken care of by the efficient engine brake, operated via a stalk on the steering wheel, or on the first stage of the service brake pedal. Using the latter operates the brake lights, of course, but this makes sense because this MAN engine brake provides serious retardation, and a warning light is no bad thing.

To cancel the engine brake simply press on the gas pedal, push up the resume 'memory' on the cruise control, and carry on rolling as before. With the D20 engine's ample power it's just like driving an automatic.

Our fuel check at Junction 19 showed a healthy 9.45mpg, but we expected a good figure because of the dry roads and a brisk north westerly tail wind giving every assistance. The cross country section over the A702 to Edinburgh against the stiff breeze would surely take its toll. Wouldn't it?

Our second stage means retracing part of the M74 back to Junction 13 at Abington Services before heading north east on the A702 to the Straiton junction, always a good exam paper for any truck.

Worthy Successor

By this time the ZF manual and I were back on speaking terms, just like the old days, though I must admit that the front-mounted rocker switch for the range change is a bit finicky and awkward to get at, specially when the splitter is in the forward high position, which it usually was. We would prefer a high-low toggle, side mounted opposite the splitter for easier access. Or maybe a dunt in and out double 'H'.

No complaints, however, about the D20 engine and its willingness to charge at the hills. There were times when we pre-selected the low split ready to ease the pain when the revs began to fall off, only to see out of the corner of our eye ERF mentor John Griffith shake his head, and sure enough the ECT 350 would pick up and pull over the rise with a sort of 'I told you so'.

It was reminiscent of the Cummins and its 'let it lug' philosophy, so if there are any ERF/Cummins aficionados out there who regret the passing of the Shotts built engine, then take heart that the MAN D20 diesel is a worthy successor.

To hold it all back on our single carriageway section we used the MAN engine brake, as previously described, and helped by the 'wandering' green band that moves round the outside of the rev counter, lighting up the little segments, and giving the correct gear/revs for optimum performance. With discs all round and antilock (ABS), service braking was instant and surefooted.

Thankfully, gone are the days when multiwheelers seemed to have had built-in cab nod when they went over a slight bump in the road, wallowed on the bends, and created a series of grunts and squeals when the driver applied a tight lock. Today, the suspension is all about parabolic springs, hydraulic dampers and stabilisers, firming it up without sacrificing the steering capabilities.

The ERF ECT350 8x4 is no exception, and we found the handling to be positive to the extent that you could put it into the bends with a lot of confidence and know that it would respond instantly to the wheel. It rolls so well too, making it ideal for 'ease and squeeze' driving on the accelerator along twisting single carriageway roads, where we felt it was being economical on the diesel.

This was confirmed at Newbridge, where we clocked 8.64mpg for the cross country route. All the more remarkable considering that ongoing roadworks at West Linton village had diverted us on to the A701 and the delights of traffic calmed Penicuik.

And just to put the icing on the cake, the final loop around the M9, A80, M73 and M74 back to Hamilton Services realised an amazing 9.87mpg to give a more than satisfactory average of 9.17mpg for the entire route. Easily the best of the 32 tonners tested over the last 12 months.

If all of the foregoing is impressive, so too is the ECT day cab, which is deceptively spacious with plenty of room behind the seats.

Don't expect a big oddments tray on the engine hump between the seats, because this is the MAN cab with its walk through, easy cross-cab access. There are, however, plenty of pockets and trays in the doors and dashboard, plus a deep tray at the rear of the gear lever binnacle.

It's a quiet and well finished cab with three mirrors on the nearside, a well placed mirror on the offside bracket with no blind spots, and a wing mounted step with grab handle to allow the driver to access the rear catwalk without having to descend to ground level and use the catwalk steps. Often useful in a quarry.

List price of the ERF ECT10 35TP4 8x4 tipper is a competitive £59,800. To put it into working trim the Wilcox Aluminium body adds - £15,979; Alcoa polished alloy wheels - £4,908; vertical exhaust system - £1,812; 24in light bar - £400; grab handle and step - £522; air suspended passenger seat - £475 to total £83,896.

All of this weighs in at 11.440kgs with 25 litres of fuel and no driver, so giving a working payload of 20.56 tonnes. The Wilcox Wilcolite smooth body package includes 16cu.m insulated aluminium tipping body; horizontally split tailgate, forward sloping for maximum clearance when tipping into road laying machines; Dawbarn electro-hydraulic sheeting system with in-cab control and Edbro CX15 front end tipping ram, all to CE approved installation.

And there it is; a highly responsive 350bhp engine that thinks it's a 380, yet still delivers exceptional fuel economy at a fast pace, is quiet, handles immaculately and has good braking capability. We wouldn't hesitate to recommend it as a hard and willing worker at 32 tonnes as an 8 wheeler. Yet we wonder what we tested!

Obviously MAN are keen to perpetuate the ERF name to ensure the continued business from the dyed in the wool ERF aficionados, thus racking up market share. With the ERF ECT10 35 as an 8x4 tipper they undeniably have an excellent 8 wheeler, and that's what the ERF fans want.

The inescapable fact though, is that what we tested had the MAN cab, engine, chassis, engine brake, CANbus onboard vehicle management computer system, suspension, etc. and most of it stamped with the MAN logo. The only ERF input was the badge on the grille. And how long will this endure? Enjoy it while you can.

If Rabbie Burns was still alive, and he had his HGV, we are sure he would change his immortal line to; 'An ERF's a MAN for a' that.'