The air bag fits flat into the fascia of fake animal hide, which looks better than it sounds. The sun visors have extensions for those sharp shafts of sun angling low at dawn and dusk. And then there's the added touch of elegance makes you say to yourself, "If they thought of this they must have thought of everything": That's the roof-mounted grab handles that don't go CLUNK against the ceiling when released; they whisper their dampened way back into place.

Oh yes, another thing they thought of: that muddy back-of-the-legs syndrome when getting out of an SUV after driving in sloppy slush or a rainy road. Acura has enclosed that offending dirty-maker in bodywork so you can dismount cleanly.

The third row of seats is easier to get into than those, say, of the Volvo Cross Country wagon. They are a dandy bonus for kids who seem to like far-away places. Every seat in the house has a shoulder harness as well as a lap belt. (Many SUVs do not come with a shoulder belt in the rear center position.) And there are anchors for child seats seemingly everywhere. Lots of cup holders, too.

But maybe the most impressive feature is the split air-conditioning system. Not only can those in back have a different temperature than the front-seat riders, but one zone can get heat while another gets air conditioning. That ought to cut down on whining.

When not in use, the third row of seats folds to disappear completely into the floor, leaving a flat surface with nothing protruding to scratch your luggage. They split as well for a varied mix of people and stuff.

Space and cargo flexibility are superior to the class.