Most M-Class come standard with MB-Tex upholstery, a synthetic substance that looks and feels more leather-like than the real stuff on some less-expensive cars.   Wood included with the leather package is the real thing, doors and dash are soft-touch, and while more of it is plastic than you realize, hard plastic is used only where it's a good idea near the floor, under seats, and so on.  

The front seats themselves provide all-day comfort and lateral support without being restrictive to the point that close-quarter maneuvering, or simply sliding in and out, become annoying.   The rear seats in the M-Class aren't as supportive as the front seats, but they are roomy, have low-profile headrests for good rear vision and fold down without leaving a shoulder belt dangling from the ceiling.  

The distinctive four-spoke steering wheel echoes Mercedes sedans, as do the thumb buttons on it and stalks behind.   The shifter on the right handles drive, reverse, neutral and park and frees space in the console, while manual gear selection of the seven speeds is done with shift buttons on the back side of the upper spokes.   The busier left-side stalks include a busy one with signals, high-beams and front wipe wash, cruise control, and a third if you have the power-adjustable steering column.   The main light switch is to driver's left and most ancillary controls are in the row under the climate control.  

Four huge, round air vents spread across the dash panel, which is dominated by a deeply hooded instrument cluster with sharp graphics and prominent chrome trim around the tachometer and speedometer.   A central information window between the gauges can be programmed to supply about as much driving and maintenance information as one driver can stand to absorb.  

The steering wheel has a nice, thick rim that's easier to keep your thumbs out of when driving off pavement.   We're fond of the optional steering wheel that's finished with the top half in wood and the bottom half in leather, but some drivers don't like wood (especially with rings) or mixed materials on their wheels and not all are available with heat.  

Primary climate and audio controls are in the center stack above the console.   The center stack is dominated by the elements of the COMAND system and a 6.5-inch color screen which incorporates entertainment, telephone, and navigation displays.   In some respects it may appear daunting while in others, such as simply pressing the asterisk and the numbers to go direct to your favorite radio channel.  

The COMAND system was revised for 2009, and now incorporates a standard in-dash, six-disc DVD / CD changer and a Bluetooth interface that allows a phone still in a pocket or purse to be operated through the car's audio system.   The optional iPod/MP3 interface, Sirius Satellite Radio, and HD radio all integrate into the COMAND interface.   COMAND can play tracks stored on a data CD, DVD or SD memory card.   The system can also display maps and directions for the optional hard-drive navigation system, which can be set up for Sirius Real Time Traffic and Zagat restaurant ratings.  

The ML63 AMG has heavily bolstered sport seats upholstered with Nappa leather and an Alcantara insert across the shoulder bolsters.   Its entire dashboard is wrapped with leather.   There's a bit more brightwork inside than in the other models.   The ML63 also features a leather-wrapped sport steering wheel, unique AMG instrument graphics and stainless-steel pedals with rubber studs.  

Cargo space is a respectable 29.4 cubic feet, expanded seat to 72.4 cubic feet by folding the rear seat.   The rear seat folds fairly easily and is split 60/40.   The load height in back is high, as it is with many SUVs, but M-Class offers nearly as much cargo-hauling room as full-size truck-based SUVs.