In 2007, Acura introduced the second generation of its highly regarded MDX. Changes for 2008 are limited to a new auto-dimming rearview mirror. Acura's thorough 2007 redesign of its top-selling SUV started with strengthening its torsional and lateral bending strength. The second-generation MDX is wider, longer, and lower than the first generation. Acura added its "Super Handling All-Drive" (SH-AWD) system, which spins the outside wheels in a turn faster than the inside wheels and can transfer torque where it's most needed. The Sport package option offers an active damping system - the same magneto-rheological system used by Corvette, Ferrari, Audi, and Cadillac. They even ran it up and down the famed Nurburgring circuit in Germany. This is not your father's SUV - this one handles. Acura was just as thorough when it comes to safety. Not only does the MDX get top crash-test ratings, but it comes with one of the most complete industry-wide sets of safety features. The body structure is engineered to distribute frontal crash forces around the passenger compartment to preserve its integrity. Dual-stage front airbags, knee bolsters for the front passenger and driver, front active head restraints, front-seat mounted side airbags, and three-row side curtain airbags, which include rollover triggering, are all standard. The list goes on and includes all the electronic keep-you-safe ground-control goodies. A new 3.7-liter V6, the largest and most powerful in an Acura, also debuted in 2007. Producing 300 hp, the clean-running VTEC engine transmits power through a sophisticated five-speed automatic transmission with a manual-control feature. The engine's high compression necessitates premium fuel, and gas mileage is estimated at 17/22 mpg city/highway. One reviewer reported an average of 15.5 mpg. The MDX gets from 0-60 mph in 7.7 seconds. The redesigned cabin features a driver-focused dashboard arrangement. The steering wheel alone has cruise control, phone, entertainment, and information-system controls. Seating is for seven in three rows. Reviewers tend to designate the third row as kids-only territory. The MDX offers 15 cubic feet of cargo space behind the third row, 43 cubic feet when the third row is folded flat into the floor, and a total of 83.5 cubic feet with the two rear rows folded down. The Acura MDX represents the top of the line in the luxury-SUV crossover category.