 This is our second MB. We also own an '05 ML350 and have been very happy with it. My wife traded her 04 Acura MDX for the new GL. We looked at the new 07 Acura MDX and although the Acura appears to be a good value we were not impressed by the overall build quality of our 04 MDX vs 05 ML350.  We also looked hard at the new BMW X5 V8 but determined it was no larger than the Acura MDX and takes you into the price range of the much larger, faster, smoother and more practical GL. We just hit 3,000 miles and we are still fighting over who gets to drive.   