From GallantCSC@aol.com (who had a 1999 ML320): Remember, I just got the MDX, so my comments must be tempered by this fact. MDX is much more refined in terms of ride, cabin noise, drivetrain. The engine is smooth and revs to its redline virtually in silence...it has a 'quality' sound to it. For those who like the RX300, this is a larger, much more capable version, if you will. Interior design (my opinion) and materials are superior. No cheap plastic in the MDX. The handling is superb due to its extremely wide track (65" front and rear) and relatively firm suspension. You never get the sensation that you are going to roll it in a sharp corner (this thing really hauls). Lots of room in the 2nd row seat, and the 50/50 3rd row seat works very well. Feature wise, the vehicles are comparable. Styling?...well that's a matter of opinion, but I like the MDX's simplicity of line. I prefer the traction control of the MDX, it works seamlessly (you can't feel it). Steering feel is clearly superior...there is no dead feel to the steering around the center position. Overall, at this very early stage, there is no comparison between the 2 vehicles. I guess when you're the last to come out with an SUV, you can target all the competition and one-up them. At least in this case, Acura seems to have gotten EVERYTHING right. But only time will tell if it holds up to its initial quality.