New for 2007: Tacoma's seats are larger. The manually adjustable seats include lumbar adjustment but no adjustment for seat height or the angle of the seat bottom, whereas the power seats on the Nissan Frontier have these features.

Overall, the Tacoma provides the driver with a good driving position. Big mirrors afford a good view to the rear.

Solid cup holders are provided in the center console area. The front passenger's seatback flips down to form a tray table or to make room for long objects, a handy feature on models so equipped. The switchgear is easy to operate, and everything is where you expect it to be. Big rotary knobs make it easy to adjust cabin temperature even with gloves on; the knobs are electronic, so they're easy to twist. The radio is fully integrated into the upper center stack and it's easy to operate. CDs sound good through the JBL speakers. We aren't thrilled with the pull-out handbrake that comes on models with manual transmissions, as we prefer a lever or footbrake. Models with automatics come with a foot-operated parking brake.

The rear seats in the Tacoma Double Cab are particularly comfortable for the class, offering good legroom and shoulder room and decent headroom. The seatback is angled back slightly, making it more comfortable. In a back-to-back comparison test, we found the back seats of the Tacoma more comfortable than those in the Frontier. A younger rider should be okay to ride across the state back there and even adults won't complain too much on short trips. The rear windows go all the way down.

The rear-seat area in the Double Cab is also good for carrying cargo. The back seat is split 60/40. Flip the seat bottoms forward and fold the two sections down to form a flat platform for gear. It takes two hands to do this, and you first have to remove the headrests, which is a hassle, though Toyota has at least provided a place to store them. The seatbacks are hard, and form a sturdy cargo floor. It's not a bad spot for a dog, better than the bumpy floors in the Nissan Frontier and Dodge Dakota, but still a big jump down. Our experience has been that none of the trucks in this class is particularly good for dogs.

The Access Cab has rear seats, but they're pretty hopeless for humans. The space back there is best used for small cargo that you don't want to put in the bed.