This is the second generation of Mercedes-Benz' hugely successful, Alabama-made M-Class luxury SUV. While instantly recognizable as an M-Class, the 2006 ML 350 and ML 500 have been completely re-designed and re-engineered. Although there are many engineering firsts, Mercedes has tried to avoid the electronic overkill that bedevilled earlier models. The M-Class strives to set the standard for luxury SUVs. We feel it succeeds. MSRP (base ML 350): $40,470; Warranty: 4/50,000.