I would have to go with the Acura MDX because it was newly redesigned last year. It has a newer engine and a nice all wheel drive system. Of course for going off road the Acura MDX is nothing compared to the Lexus. Also the engine in the Lexus is older and the design is a bit of the older style (Tall and boxy), where as luxury SUV's need to be more car like since no one really takes them off road.