2021 BMW X3 vs 2021 Mercedes-Benz GLS

The “S” in the 2021 Mercedes-Benz GLS name is meant to connect the SUV to the S-Class flagship sedan. In this sense, the GLS is the S-Class of SUVs, and it delivers on that positioning. The 2021 GLS-Class has three rows of spacious seating, and puts comfort above all else. The GLS can hold groceries, weekend bags, antique desks purchased from a roadside consignment shop—all things that would require a lot of negotiating in the S-Class sedan.

The GLS is one member of a growing fraternity of full-size, three-row, luxury SUVs. Their ranks include the Cadillac Escalade, Lincoln Navigator, Infiniti QX80, and the more recent BMW X7. The GLS sets itself apart with a higher standard of luxury, and impressive performance… if you’re willing to shell out the cash.