Moreover, the M-Class has the safe, solid, bank-vault feel that has been a Mercedes hallmark almost since the beginning of automotive time. It comes loaded with the latest safety technology, and more standard airbags than some high-end luxury sedans. Of course, you'll pay a premium for these Mercedes values. You could buy a comparably sized, equally powerful luxury SUV from Acura, Lexus or Volvo with more equipment for less money. However, to millions around the world, the Mercedes brand and values are worth every penny.

The current M-Class is much more refined than it was when it was first introduced. The M-Class got a facelift for 2002 and a more powerful base engine in 2003, so there isn't much changed for 2004. The ML55 AMG, which was once the pavement-burning performance leader of all SUVS, has been eliminated. The DVD-based, satellite-guided navigation system introduced last year on the up-level ML500 is now available in the ML350.