When you buy an Acura, you get a nice, above-average luxury interior in terms of appointments, features and materials quality. Even the faux-wood trim looks somewhat real. I found the driver's seat exceptionally comfortable during long commutes. The main problem with the MDX is backseat room. While there's enough room for passengers of the adult variety, it's a snug fit for children in child-safety seats. We installed a variety of seats as part of a standardized test, and a full-size convertible seat couldn't fit when facing rearward, which is how all children must be placed until they're a year old. An infant seat could fit facing rearward, but front-passenger legroom was compromised as a result. Of course, not every buyer has kids in this age range. Tweens, teens and adults will enjoy the comfortable leather seats in the front and second rows of the MDX. They'll also like the optional rear-seat DVD entertainment system and its large, 9-inch screen and wireless headphones for three passengers. That means someone in the third row can also listen in. The third row is passable; I could fit, but just barely, and even smaller folks will have a tough time just getting back there.