The MDX Type S runs a twin-scroll turbocharged 3.0-liter V6 making 355 horsepower and 354 lb-ft, with torque arriving at 1,400 rpm and holding to 5,000. A 10-speed automatic with rev-match downshifts handles the gears, Super Handling All-Wheel Drive puts the power down, and Sport+ and Lift modes are exclusive to this trim. EPA ratings are 17 city and 21 highway.

BMW's X5 M Competition answers with a 4.4-liter twin-turbo V8 rated at 617 horsepower and 553 lb-ft through an eight-speed M Steptronic transmission and M xDrive with an M Sport Differential. BMW quotes 3.7 seconds to 60 mph as a preliminary figure, and the EPA rates it at 13 city and 18 highway.

• Acura MDX Type S: 355 hp and 354 lb-ft, 3.0L turbo V6
• Acura MDX Type S: 10-speed automatic with rev-match downshifts
• Acura MDX Type S: SH-AWD with Sport+ and Lift modes
• Acura MDX Type S: EPA-estimated 17/21 mpg city/highway
• BMW X5 M Competition: 617 hp and 553 lb-ft, 4.4L twin-turbo V8
• BMW X5 M Competition: 3.7 seconds to 60 mph, per BMW
• BMW X5 M Competition: EPA-estimated 13/18 mpg city/highway

Inside the Type S, a 12.3-inch touchscreen and a 12.3-inch digital instrument cluster come standard, along with Google built-in and its three-year data plan, wireless Apple CarPlay and Android Auto, and a 10.5-inch head-up display. Audio is a 31-speaker Bang and Olufsen Ultra system fitted to no other MDX.

The X5 M Competition brings BMW's curved display with iDrive, and its M-specific displays and setup menus let the driver store two M configurations on the steering wheel. Both SUVs cover the connected-services basics; the Acura's advantage is that its top audio system and head-up display come in the price of the trim.

• Acura MDX Type S: 12.3-inch touchscreen and 12.3-inch cluster
• Acura MDX Type S: Google built-in with a 3-year data plan
• Acura MDX Type S: 31-speaker Bang and Olufsen Ultra audio
• Acura MDX Type S: 10.5-inch head-up display standard
• BMW X5 M Competition: curved display with iDrive
• BMW X5 M Competition: M setup menus with two stored configurations

AcuraWatch is standard on every MDX, and the Type S is the only trim with AcuraWatch 360, which adds Active Lane Change Assist, Lane Change Collision Mitigation, Front Cross Traffic Warning and Blind Spot Information with Steering Avoidance on top of the usual collision mitigation braking, lane keeping and adaptive cruise.

BMW equips the X5 M with Active Driving Assistant and offers its Driving Assistant Professional package with Highway Assistant for the highway. Both include a surround-view camera system, which is standard from the Advance trims up on the MDX.

• Acura MDX Type S: AcuraWatch 360, exclusive to this trim
• Acura MDX Type S: Active Lane Change Assist and Front Cross Traffic Warning
• Acura MDX Type S: Blind Spot Information with Steering Avoidance
• Acura MDX Type S: surround-view camera standard
• BMW X5 M Competition: Active Driving Assistant standard
• BMW X5 M Competition: Driving Assistance Professional available

The biggest practical split is seat count. The MDX Type S seats seven in three rows, with a second-row bench whose middle seat lifts out to create captain's chairs and a walk-through. Cargo space measures 16.3 cubic feet behind the third row, 39.1 behind the second and 71.4 behind the first, and 16-way power front seats with massage are standard.

BMW does not offer a third row on the X5 M Competition, so it seats five, with 33.9 cubic feet behind the rear seats and 72.3 with them folded. If you need to carry more than five people, the Type S is the only one of the two that can.

• Acura MDX Type S: seating for seven in three rows
• Acura MDX Type S: removable second-row middle seat
• Acura MDX Type S: 16.3 / 39.1 / 71.4 cu ft of cargo space
• Acura MDX Type S: 16-way power front seats with massage
• BMW X5 M Competition: five seats, no third row offered
• BMW X5 M Competition: 33.9 cu ft behind the rear seats

At 198.4 inches long on a 113.8-inch wheelbase, the MDX Type S is the longer of the two, and its air suspension gives it a ride height that moves between 6.7 and 9.4 inches. Type S details include 21-inch Berlina Black machine-finished wheels, quad exhaust outlets with an active exhaust valve, and a Type S rear diffuser.

The X5 M Competition measures 194.8 inches long and 79.3 inches wide, riding on staggered 21-inch front and 22-inch rear M wheels. Both wear their performance hardware openly, though the Acura hides a three-row cabin behind it.

• Acura MDX Type S: 198.4 inches long, 113.8-inch wheelbase
• Acura MDX Type S: 21-inch Berlina Black wheels
• Acura MDX Type S: quad exhaust with active exhaust valve
• Acura MDX Type S: ride height from 6.7 to 9.4 inches
• BMW X5 M Competition: 194.8 inches long, 79.3 inches wide
• BMW X5 M Competition: staggered 21-inch front, 22-inch rear wheels