I own a 99 Lexus RX300 and my husband owns an ML320. I love both but prefer to drive around town in the Lexus. The Lexus has more creature comforts and isn't so high (easier to get in and out) as the Benz. Also, the lexus has many "gimicky" features which I really like...On a hot day, you can remotely open the windows (all) before getting in.... When you get to a destination and all the kids run out leaving the windows open, you can close the windows and lock the doors simultaneously by using the key in the drivers door....the windows have an auto open as well as auto close (a safety reverse prevents Pokey's head from being cut off...the CD changer is within reaching distance(in the glove box)....and... there's that special purse-holder between the seats.