The GLS is one of the few genuine seven-seat luxury SUVs — and arguably the best. The X166 with the OM642 diesel is the sweet spot: space for seven, 35+ mpg on a run, and enough towing capacity for a caravan or horsebox. The X167 is even better but costs four times as much.
If you want the most luxurious seven-seat SUV on sale, the X167 GLS — especially the Maybach version — is the benchmark. The M176 V8 is smooth, effortless, and quiet; the interior is a masterpiece. The X166 is also a luxury car, but the X167 is in a different league.
The GLS is a genuine tow car — up to 3,500 kg on most variants. The OM642 diesel is the best choice for towing; the V8s have the power but are thirstier. The X166 with the OM642 is a superb towing machine — comfortable, stable, and reliable if maintained.
The GLS 63 AMG (M157 in the X166, M177 in the X167) is a 577–612 PS SUV that can out-accelerate most sports cars. The X166 GLS 63 is a used bargain at £20,000–£35,000 — but budget for £6,000–£10,000 for an engine replacement if it goes wrong. The X167 GLS 63 is £100,000+ but is one of the fastest SUVs ever built.
The X164 GL-Class is entering classic territory — the first-generation full-size Mercedes SUV. The X166 GLS 63 AMG is also a future classic — the first AMG version of the flagship SUV. Buy the cleanest X166 GLS 63 you can find and hold onto it. The X167 is a keeper too, but it's still depreciating.