This is the second generation of the M-Class and it’s miles ahead of the earliest offerings. We were sadly disappointed by the very first ML320. Our high expectations (based on years of positive experiences with other Mercedes products) were dashed by a severe lack of quality control and mediocre performance. We did love the AMG ML55, but mostly for it’s incredible engine.

All those old rattles are behind us. The 2006/2007 ML500 is what the vehicle should have been in the beginning. The new ML500 uses car-like unibody construction compared to the 1998-2005 versions that used body-on-frame construction. The new wheelbase is 4 inches longer with a body that’s 6 inches longer and 3 inches wider.

The cabin feels more spacious, especially the front seats. Rear seat legroom can be a little tight depending on how far back the front seats are. Passenger capacity is limited to five as Mercedes wisely passed on trying to jam two more passengers in what would be a minimal third row. There’s ample cargo room on the flat floor behind the second row seats. The rear seats fold flat for excellent cargo capacity. The rear liftgate is a power unit.

Front row accommodations are strictly first class. The highly adjustable power leather seats have lumbar and side bolster control. The front of the lower cushion is extendable for great leg support. The headrests are power adjustable (how lazy are we?) and an oversized dead pedal is a nice touch.

Interior storage options are generous and include large door bins with bottle notches, a two-part center console bin and a locking glovebox. A nice sized sunroof gives the interior an open, airy feeling.

A first class steering wheel is a must in my book and the ML500 delivers a handsome wood and leather wheel that’s extra thick. Auxiliary audio controls are on the steering wheel. The shifter is on the column, which has power tilt and telescopic features.

The shifter controls the excellent 7-speed automatic transmission. The transmission was a big factor in obtaining fuel economy figures over 20 mpg.

Fuel economy is excellent, but the 5-liter V-8 still has excellent power. The engine is rated at 302 horsepower with 339 lb-ft of torque.

Even though the ML500 no longer uses a full frame it still felt very safe and competent in off-road situations. The various traction and stability controls help make the ML500 capable of handling far worse road conditions than most owners will ever attempt to travel. The hill descent and ascent control are good examples of the high technology levels found in the ML500. Shock absorber firmness can be set on either sport or comfort settings.

The ML500 provides the high levels of quality construction, luxury appointments, handsome styling and engineering superiority that people have come to expect from Mercedes.

Whines: I found the audio controls to be less than intuitive. The open door warning beeping was quite annoying. The now column-mounted shift lever seems like a step backwards from a console shifter.

Bottom line: The super comfortable, very luxurious 2007 Mercedes ML500 is a vault-like in its construction with a smooth ride more reminiscent of a Mercedes sedan than a typical SUV.