The next step up from the base model, the 2007 Nissan Xterra S 4X2 is a rear-wheel drive small SUV suitable for five passengers in two rows of seating.  Rear seats split-fold 60/40 to expand the cargo area to 66 cubic feet.  Tie-downs are standard, as is a roof rack.  The liftgate does not open independently of the rear window.
The 2007 Xterra S 4X2 features the 4.0-liter, 261-hp DOHC V6 engine that's in the entire lineup.  A 6-speed manual is standard, and a 5-speed automatic optional.  It is rated to tow up to 5000 pounds.  ABS, dual front and side airbags, traction and stabilty control, and a tire monitor are standard.  The Xterra S adds onto the base model's air conditioning, tilt steering, and intermittent wipers with power windows, locks, and mirrors, one-touch windows, and cruise control.  The 2007 Xterra S also has more options, including side curtain airbags, a step rail, a folding passenger seat for long cargo items, a cargo cover, splash guards, and auto-dimming mirrors.  Owners say it delivers a smooth ride and great power, though the interior gets dinged up easily.