Cargo capacity is one of its strengths.   With all seats in their upright position, there's still 14 cubic feet of storage between the third-row seatbacks and the closed rear hatch.   A power folding feature for the third row is standard equipment on the GL-Class with controls near the rear hatch and next to the right-side second-row passenger's seat.   Power down those third-row seats, and cargo capacity expands to 43.8 cubic feet.   Fold down the 60/40-split second row seats and the GL-Class provides as much as 83.3 cubic feet for cargo.   The load floor is flat, which is good for many cargoes.   Gaps in the floor where the seats meet create holes that a dog could step in, however, which is not good.   You may want to lay a board or something in there for Fido.   There's room under the cargo floor for a full-size spare tire.  

The interior layout is familiar to Mercedes drivers, with MB-Tex (vinyl) or real leather trim for the seats (because not all luxury car buyers want leather seating surfaces), wood trim and metal rings around gauges, air vents, and cup holders.   Switchgear is comprehensive without being overwhelming, and the shift lever on the steering column and paddles on the wheel allow for maximum console space.  

Second-row seats provide ample room, with more head and legroom than a Cadillac Escalade or Chevrolet Suburban offer.   The rear door openings are substantial so shoes and long legs don't hit the B-pillar when climbing out.   When occupied by only two people, the back of the center section can be folded down as an armrest and storage tray.  

We climbed into the third row and found room for two six-foot adults to ride back there, each in a separate seat; again with more headroom and nearly eight inches more legroom than the Escalade, and just half an inch less legroom than the much longer Suburban.   The room is enhanced by foot wells for your feet so you don't sit with your knees at chest level, and even the third-row seats are thickly padded to provide comfort.   Fears of claustrophobia back there evaporate quickly thanks to the sunroof that extends over the third row and opening quarter windows.  

The COMAND system features a 6.5-inch color display screen, six-disc DVD changer, and a Bluetooth interface that allows a phone still in a pocket or purse to be operated through the audio system.   COMAND can be equipped with an optional iPod/MP3 interface, Sirius satellite radio, HD radio, and an enhanced voice control system.   It 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 info and Zagat restaurant ratings as well.  

All GL-Class models can be equipped with an optional 610-watt digital harman/kardon Logic7 audio system, and a rear-seat entertainment system that includes two eight-inch screens mounted in the rear of the front-seat headrests wireless headphones and an integrated DVD player with dual-source capability.   If you're in the habit of throwing your right arm behind the passenger seat when backing up, watch your rings don't scratch the screen.