Comfort in the second row does change. In the two cars I tried the second row seats are inferior when the third row is specced.

The more I think about the third row I think they are worth speccing. I think there will be occasions where we use them and I think used buyers will want them, it's an option which will be an absolute deal breaker for some buyers.

The third row seating could become something that is expected inthe future. Lets face it the X5 and it's competitors are big cars, the XC90 did very well out of the thrid row options and now with the X5 it may well be a requisite for a car in this sector.