The way you sit affects the way you drive, so in the M-Class the focus is on comfort. The newly designed ergonomic seats can be upholstered to suit a variety of different tastes: from Aspen fabric / Artico (man-made leather) on the Standard model, to leather on the SE model or Alcantara / Artico on the Sport model, and nappa leather on the ML 63 AMG.

The height, backrest angle and seat cushion angle of the front seats can be adjusted electrically, while the longitude position and head restraints are adjusted manually. Longitude is electrically adjustable on SE and Sport models, which have full electrical adjustment (Standard models have partial electrical adjustment, excluding longitude). Front sport seats with bigger side bolsters providing improved lateral support are available as standard on the Sport model.

Multicontour seats for the driver and front passenger seat are available as an option on the SE model (standard on ML 63 AMG), allowing additional contour adjustment of the seat backrest (lumbar support and side bolsters), and length of the seat cushions.