This is from the Edmund's M-Class forum: Before I took delivery of my ML320, I had the opportunity to drive the '99 RX300 for a day (it was a used vehicle at the MB dealership. The owner just took delivery of a '00 E320 4-matic wagon ) Here's my take on the RX300. I found a few things rather strange such as the unusual dash configuration with the transmission lever sticking out of the lower portion of the dashboard. The rear seats are easier to fold than the ones in the '98 and '99 M-classes, but similar in effort to the '00 M-classes. I found the rear seating position too low and somewhat uncomfortable, unlike the chair height seating in the M-class. One thing that I did notice right away when I stepped into the vehicle, was how much smaller it was inside compared to the M-class. The funny thing was that though the RX's exterior dimensions are similar to the ML, but the interior is not even close to the ML sizewise (especially in the cargo area). I had a couple of other small quibbles such as the windows with the word "Toyota" printed at the corner as well as a few components underhood which also had "Toyota" on them. In addition, the roof racks were also rather noisy since they run from side to side across, rather fore-aft on the M-class. I did wish that a few things such as the auto up/down windows, the auto-climate control system and the great sounding Nakamichi sound system were on the M-class. As mentioned in previous posts, the RX300 is definitely a boulevard/highway cruiser. The tires (225/70) are quite a bit skinner than the ML320, much less the ML430 and the ML55 (which has Dunlop tires that look like they belong on a Porsche 911 <g>). I found that although the engine noise was quiet, road and tire noise especially was noticeable. Much more so than one would expect in a Lexus. But, to its credit, I found the RX300's V6 smoother than the ML320's. I did find that Bridgestone Dueler tires on this particular vehicle (it had 10,000km on it) didn't grip very well on wet pavement. To make matters worse, I don't think that the RX300's all-wheel drive system is a permanent system (like the M-class where torque split is 48% Front/52% Rear) and thus there is front wheel spin for an instant before power is transferred to the rear axle, when the road is wet and power is applied. Nothing really serious, but a "problem" that the M-class doesn't have. Other things that I didn't like included the large turning radius (especially considering that the RX's wheelbase is 7 inches less than the ML's) and the touchy brake pedal that was tough to modulate. Safety-wise, I read that the battery on the Lexus is mounted on THE worst possible place, the left front fender. This is the most commonly hit area of the front end, and sulfuric acid loose in the engine compartment in a crash is not good. Batteries in MB vehicles are located in the trunk (S, SL, C-Class, CLK-Class), under the rear seat (E-Class), or protected in the right rear of the engine compartment when there is no other place for them (ML, SLK). The Lexus uses generation 1 Volvo mechanical side impact airbags. MB's electronic bags are much more advanced. Volvo has also gone to electronic bags. The Lexus does not have Brake Assist, ASR, ESP, Seat Belt Force Limiters, Dual threshold front airbags, insulated front airbags, no talcum powder in the airbags, BabySmart®, or several other Mercedes-Benz safety features.