We got our E70 with the third row of seats, because we have three kids (10, 7 and 6) and have to split them up so they don't fight! I've sat in the rear seats and they are fine - not as good as our comfort seats in the front, but not at all "uncomfy". If you are buying a car to transport four adults, then don't get the third row, and the rear passenger adults will appreciate it. If the main reason is to transport a family of 2 adults and 3 (or more) young kids, get the 3rd row. Personally, I am always either going to be driving, or the front passenger, so anybody sat in the back (middle or 3rd row) can watch a DVD and shut up, or get out and walk!!