 The ML 350 compares favorably with my old BMW X5 in comfort and design with the following exceptions:  Not as sporty a ride as the X5. BMW's just drive more like sporting cars to me than Mercedes.  Lack of low-end acceleration. The X5 and ML that I had are both 6-cyl models. I haven't compared acceleration times but the Merc doesn't seem as quick.  The new 6-sp transmission on the ML has a whine to it that can be annoying. The radio controls embedded within the nav screen on the ML are not intuitive.  Poor positioning of the cruise control stalk. I'll be happy with the ML but not as happy as w/the X5. Can't wait for the reported development of the BMW X6!