Curiosity got the better of me (William Quan posted an interesting comparison on the Edmund's forum) so my wife and I stopped by Acura of Boston. We met Erik Brown, who answered all our questions and let us do a test drive of the only MDX they had; there was no sales pressure at all, which caught me by surprise. I did chat with him about the ML320 and asked him to compare; he mentioned that the MDX handled better and the ML320 had a more floaty ride w/ body roll (all salesmen were sent to a comparison event w/ the X5, ML320, and RX300 about a month ago); this has me perplexed...another salesman at this dealership said the same thing when talked to him over the phone; I was wondering if they got the ML confused w/ the RX300. There was no MDX in the showroom, so we didn't get a chance to crawl around it and give it a good once-over. Looks-wise, the MDX looks much better in person as some on the Edmund's forum have noted. They have this weird front bumper accessory that makes it look better; that, along w/ the roof rails, and side steps, and mud flaps made the MDX look less like a Honda Odyssey on steroids. The mud flaps look just like the overly stiff ML ones (though perhaps w/ less of a scooping action), so it'll be interesting to see if anyone manages to rip them off. The flares also look like the ML's in how they are attached (no gasket like on the Land Cruiser). The ML flares have a sanding effect on the paint, so it'll also be interesting if the MDX has this problem. It'd be ironic if rust appeared in the wheel wells, since that is what happened to my Integra which I purchased from the same dealer. The salesman mentioned that you could fit a piece of plywood in but I quickly countered that Edmund's forum users had already found that it's only if your plywood is only 6' long (he had to hedge and say he was missing some competitive forms from Acura that listed measurements...if anyone gets a copy of these competitive notes, could you send them to me?). I got to play with the buttons a bit before getting on the road. Everything seemed placed well and the buttons had that nice Acura tactile-feedback. Nothing screamed cheapie except the fake wood trim, and only because they put the real wood steering wheel and shifter options in so I could do a comparison. Headroom seemed a bit less than the ML's (sunroof shade was open so it wasn't that bad, but I can see how it would be if the sunroof shade were closed); I'm 5'9". I could see the front of the MDX (I have problems seeing the front of the ML). Visibility was lots better than the ML; I think because the C pillars are not as wide as the ML's. The tint also seems to be lighter than the MLs. The salesman showed us the 3rd row seats; there seem to be more room behind them than on the ML's M7 3rd row seats, but they were very uncomfortable looking (I couldn't get my wife to be the guinea pig in the back while I put it through potholes :-) For those of you who are familiar w/ the area, we took the ML on various windey parts of Soldiers Field Road. We could get up to around 45-50 in most areas so I could try sliding it on dry pavement. I couldn't break the ML loose or cause tire squeal; the MDX did not have the Touring Package, so it probably had the Goodyears (forgot to check). There was also no body roll that I could detect. I did feel an odd downshift at 40ish; I didn't think I was accelerating that hard when it decided to downshift. The engine sounds relatively loud (between the RX300 and ML320); it sounds more like a sedan engine note than a truck one..i.e., it was a higher frequency than the ML's. Acceleration was very good; it felt more like I was driving a sedan. Potholes were fairly unobtrusive (not as unobtrusive as the RX300, but less so than the ML320). Overall "solidness" goes to the ML, even though the MDX weights the same. The ML320 doesn't feel as light on its feet. Final impressions? I'd like to crawl around some more and have a look at the interior design when they have one in the showroom. Test driving in the snow will also be interesting to see if the VTM-4 system lives up to what others have said; I suspect it will because you accelerate on front wheel drive cars to get them out of a fishtailing situation. Does it change my choice of my 2001 ML320? No. My top three priorities this time around were, safety, durability, reliability; these priorities may not match yours..everyone should have a list of priorities when shopping and comparing, but yours will almost never be the same as someone else's. I believe the ML is safer w/ ESP/BAS (though I think MB dropped the ball by not providing curtain bags in the 2001 model) and the proven crash records from the various web forums. It's not to say the MDX will not be safe since it has enough airbags and it weighs the same as the ML320. I chatted w/ the salesman at length about durability of Acuras and used my Integras rusting at 6 yrs as an example along w/ a friend's 1991 Integra which rusted in almost exactly the same place in 7 yrs. He mentioned that Acura had revamped their manufacturing in the past 3 years, but we won't know the results of this for a while. The fact that they'd design the flare accessories the way they did doesn't speak well for this. Reliability-wise, I'd hesitate to get any first year car, but Acura and Lexus are the only ones I'd trust to pull it off. There are things I think they'll change in the next year (like using real wood and VSA, the Acura version of ESP), but I'm impressed with their first real go at the SUV market. Bottom line is that I think the MDX is the first real M-Class competitor in terms of handling and utility; the X5 has too little cargo space and the RX300 is too wallowey; the MDX is not as good as the ML at towing or off-roading, however. The GVWR on the MDX is 5690 and doesn't make it over the magic 6000 mark for a better writeoff like the ML320; this is important for me. Competition makes for better products...I can't wait to see what we'll get in the next few years. :-) When we were finishing up our test drive, I bumped into a coworker who I haven't seen for 6 yrs (yes, this was very weird). They were looking at the MDX as a replacement for a Windstar. I mentioned I was comparing it to an ML320. They mentioned they had a friend who had it and had nothing but problems (a 1998, of course). I mentioned things were totally different now, but they wouldn't even think about it because of their friend's experiences. It's a lesson for all car makers. MB had attracted a lot of non-MB buyers (me included) w/ the ML, but their experience w/ the 1998 ML soured them and their friends on the MB brand. Make it right the first time or pretty damn close. You may not get a second chance...