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The 2026 Acura MDX Type S seats seven as standard on 21-inch wheels with adaptive air suspension, a 31-speaker Bang & Olufsen system and tri-zone climate control. The 2026 BMW X5 xDrive40i seats five as standard on 20-inch wheels, with the third row, air suspension and lane keeping assist all extra-cost items.
This is Acura’s performance three-row against BMW’s volume six-cylinder X5 — the two vehicles most likely to end up on the same test-drive list in this price band.
The X5 xDrive40i is a very good SUV. What separates them is how much of the equipment arrives fitted rather than configured.
| Specification | 2026 Acura MDX Type S | 2026 BMW X5 xDrive40i |
|---|---|---|
| Standard seating | 7 occupants | 5 occupants |
| Transmission | 10-speed automatic | 8-speed automatic |
| Standard wheels | 21-inch | 20-inch |
| Adaptive air suspension | Standard | Optional air adjustability |
| Premium audio | 31-speaker Bang & Olufsen, 24 channels | Not comparable |
| Third-row access | One-touch Smart Slide walk-in | Mechanical operation |
| Automatic climate control | Tri-zone standard | Dual-zone standard |
| Lane Keeping Assist | Standard | Available at extra cost |
| Google built-in | Standard | Not available |
| Powertrain limited warranty | 6 years / 70,000 miles | 4 years / 50,000 miles |
Base configurations of the named trims as published by each manufacturer.
Seven-occupant seating is standard on the MDX Type S. On the X5 xDrive40i, five seats is standard and the third row is an option — and when fitted, it is reached by folding the second row by hand.
The Type S adds one-touch access with an illuminated button, and a second row with roomy outboard captain’s-chair-style seats plus a removable center seat. The X5 does not offer that configuration.
| Specification | MDX Type S | X5 xDrive40i |
|---|---|---|
| Standard seating | 7 occupants | 5 occupants |
| Third row | Standard | Available option |
| Third-row access | One-touch button | Manual fold |
| Removable second-row center seat | Standard | Not available |
Both vehicles come with adaptive dampers as standard, so that is a fair fight. The difference is air: adaptive air suspension is standard on the MDX Type S and an option on the X5 xDrive40i.
Standard wheels are 21-inch on the Type S against 20-inch on the X5. The Type S runs a 10-speed automatic; the X5 an 8-speed.
A number of items the Type S includes are extra-cost on the BMW: heated and ventilated front seats, heated second-row outboard seats, the front-seat massage function, remote engine start and Walk Away Auto Lock.
| Specification | MDX Type S | X5 xDrive40i |
|---|---|---|
| Adaptive dampers | Standard | Standard |
| Air suspension | Standard | Optional |
| Standard wheels | 21-inch | 20-inch |
| Transmission | 10-speed | 8-speed |
The Bang & Olufsen system in the Type S runs 31 speakers across 24 channels, including 12 Highline overhead speakers for three-dimensional sound. There is nothing comparable on the X5 xDrive40i.
Google built-in is standard on the Type S and not available on the X5. Tri-zone automatic climate control is standard on the Type S against dual-zone on the BMW. The surround-view camera is standard on the Acura and requires an extra-cost package on the BMW.
| Specification | MDX Type S | X5 xDrive40i |
|---|---|---|
| Premium audio | 31 speakers, 24 channels | Not comparable |
| Google built-in | Standard | Not available |
| Climate control | Tri-zone | Dual-zone |
| Surround-view camera | Standard | Extra-cost package |
The X5 xDrive40i inline-six is one of the best engines in production — smooth, torque-rich and characterful in a way few V-6s manage. If engine feel is what you buy on, drive it.
The X5’s rear-drive-biased chassis gives it a balance and steering response that the front-drive-based MDX platform does not replicate, however good SH-AWD is.
BMW includes a period of scheduled maintenance on new vehicles, and the X5 range extends to plug-in hybrid and M variants that Acura has no answer to.
The MDX Type S is the better-equipped and more practical vehicle by a wide margin — seven standard seats, air suspension, tri-zone climate, a genuinely extraordinary audio system, and a warranty two years longer.
The X5 xDrive40i is the better vehicle to drive for its own sake, and its inline-six is a real reason to choose it.
This one genuinely comes down to whether you are buying a family vehicle that happens to be quick, or a driver’s SUV that happens to seat people. Drive both.
No. Five-occupant seating is standard on the X5 xDrive40i and the third row is an extra-cost option. Seven-occupant seating is standard on the Acura MDX Type S.
Yes. Adaptive Air Suspension with auto-leveling is standard on the MDX Type S. On the X5 xDrive40i, adaptive dampers are standard but air adjustability is optional.
31 speakers across 24 channels, including 12 Highline overhead speakers for three-dimensional sound, in the MDX Type S Advance.
No. Google built-in is standard on the MDX Type S and is not available on the X5 xDrive40i, which uses BMW’s own infotainment system.
Acura covers the MDX Type S powertrain for 6 years or 70,000 miles. BMW covers the X5 powertrain for 4 years or 50,000 miles. BMW includes a period of scheduled maintenance; confirm current terms with each dealer.
Elk Grove Acura, 8585 Laguna Grove Dr, Elk Grove, CA 95757. Call 833-857-1325 to check current Type S availability.
Elk Grove Acura, 8585 Laguna Grove Dr, Elk Grove, CA 95757. Sales 833-857-1325. Sales hours Monday–Saturday 9 AM–8 PM, Sunday 10 AM–7 PM.
Specifications, features and pricing are as published by each manufacturer at the time of writing and are subject to change. Competitive figures are drawn from manufacturer-published product information. Starting MSRP excludes tax, title, license, destination and handling, registration and documentary fees, and dealer-installed accessories. Dealers set actual selling prices. Feature availability varies by trim and may change during the model year — confirm equipment on the window sticker of the specific vehicle you are considering. Driver-assistance systems are aids only and do not replace safe driving; see the Owner’s Manual for limitations.