You can live without the third row of seats. Really, you can – and you’ll be glad of it, because the best thing to happen to the inside of the 2006 M-Class is the removal of the third row. Wait – that sounds a bit odd, given our desire for more and more and more, and making the new M-Class into a five-seat vehicle is surely risky business. But it pays off when you sit in the car. Do the math: Six inches longer and three inches wider than the outgoing model, the 2006 Mercedes-Benz M-Class may seat one or two fewer, but those who do get in will really enjoy the spacious seating areas and comfortable seats. Hidden benefits include being excused from carting around that snotty-faced grandkid when your daughter wants to get a body wrap, and avoiding Mr. Smelly from the office when the gang goes to lunch.

So the new M-Class has more room for less people, and the seats are comfortable. That’s great for the car, but maybe not so hot for business. After all, Mercedes-Benz is taking that third-row out of an established SUV in the hopes that M-Class buyers who demand more seating will go to the upcoming R-Class. Problem is, the R will seat six, not seven, and sports a very different style than the conservative M-Class. Chances are good that M-Class people desirous for seven seats will not like the R-Class as much – and will probably not be satisfied with seating for six. Mercedes-Benz is, in essence, tying one hand behind the back of its all-new and number one luxury fighter – just when it gets off the canvas and is looking like it might connect.

Curious. In and of itself, though, the M-Class interior is above reproach. Complementing the newfound space are well-placed controls, superb interior material quality and construction that, upon initial inspection, is tight and taut. This is an SUV designed to transport its passengers in comfort and style. The eight-way power seats – cloth or leather – feature controls on the side of the seat, where they belong. Let your fingers graze the well-crafted controls, feel the heft of the climate knobs and slide along the brushed aluminum trim. Cast your eyes upon the dash controls, which are easy to see and finished in chrome trim. In the center is an information window programmed with the relevant driving and maintenance information, such as fuel consumption, direction and maintenance. This same area is where your iPod menu will pop up if you spend $200 for the add-on kit. The steering wheel has a slick new four-spoke design. The glovebox is lighted and easy to use, with a handy little shelf at the top for notepads or money clips. Don’t worry – there’s a lock on the glovebox, so it’s a great place to stow your stash. The Mercedes-Benz COMAND communications system occupies most of the center console, with a large wide-screen display for entertainment, navigation and telematics.

Notable changes abound; almost all are executed flawlessly. Especially noteworthy is the new shifter that has been moved to the steering column and is now a stalk. It’s easy to use and out of the way – but easy to get to. Cupholders are designed to sate the thirst of almost any flabby American driver, with aluminum trim and pronged stabilizers that click-clack into place with authority. That Venti Latte isn’t going anywhere but down your gullet, or, if you drive like a freak, down the front of your shirt.

But so what. Inside the M-Class, even scalding hot espresso will somehow feel okay.