The prototypes for the new Pearson line are being built under contract from Bristol Yachts, in Bristol, Rhode Island, with a conscious attempt by the builders to bump these boats up a step on the quality ladder from previous Pearsons. The interior of the new 38 is built with finely finished cherry paneling, for example, and all the deck hardware -- hatches, ports, winches, travelers -- is high-quality Lewmar gear. Construction bonuses, such as recessed genoa tracks and added midships chocks and cleats, round out the list of improvements. Sail-away price for this boat is $149,900. In terms of design innovation, there’s nothing fundamentally new here, but perhaps what’s new is not necessarily what’s best. What we have here is a fresh start for a well accepted boat whose production run a decade ago happened to be interrupted. The Pearson 38 is a solid, light-footed cruiser aboard which one or two couples should expect to have a wonderful tour of any far-reaching coastline.