I'd have to say, the leather on Mercedes, or at least earlier models MBs has the best durability among its class, way better than BMW Lexus...

I was actually first attracted by the condition of the leather and paint on my 11 year old 400E before I bough it, they are basically like new. The leather that MB used to make one seat may be enough for some other manufactures to make two.

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99 BMW 540i 6-speed 110K Km
03 SAAB 9-5 wagon 80K Km
92 400E (Sold) 245K km
Still missing the days with the Benz, it kept me busy.