Car and Driver's rankings are based on the results of our comprehensive instrumented testing of hundreds of vehicle models every year, combined with the intuitive experience gained by our expert editors during driving on real road conditions. We ranked the best mid-size two-row luxury SUVs based on approximately 200 data points, covering acceleration, handling, comfort, cargo space, fuel efficiency, cost performance and driving pleasure. We take rankings very seriously because we want you to have a comprehensive understanding of the models you are interested in. The models listed here all come standard with two rows of seats, but some models have the option of installing a third row. We rank SUVs with third-row seats separately.