COMAND does give me a nice integrated solution in the S, but I would walk away from a car without it, no, I dont really need it so I would not be that upset if it wasnt there, I know there are some die hards who swear by it, horses for courses though, however I think a W220 dash looks empty without it, I also prefer the W210 and W208 dash with COMAND, what I dont like is that you can now get integrated double DIN units from large manufactures for much less so COMAND is not the only option, if I want TV in the S for example it £100 - £500 for the tuner and then £400 to fit it, then if I want to play MP3s or videos I have to buy more equipment. what I really want is an in-car PC, they now have units with dedicated operating systems (modified linux) with touch screens and SAT NAV, they costs a lot less and do a lot more, no brainer really,