I haven't owned either or stepped in either car. From pictures it looks like the MB has a more luxurious interior. I don't know the reliability of Mercedes though. Acura's have always been reliable. Nothing beats saying that you own a Mercedes though. Acura's always have better package deals to. Do some shopping around. The TL is being redesigned so if you can wait until the '09 model. I do like the styling of the new C class.Oh yeah go for test drives to. I never get people who buy cars without test driving them first.