[mkaresh]

It's hard to find a comfortable second row in a large SUV, because the companies assume children will be sitting back there and the focus in on getting the seat to fold flat.

You might want to take a look at the Hyundai Veracruz after it's introduced later this year. I sat in all three rows at the auto show. There's not much lateral support in the front seat, but the second seat is better than most. Hyundai tends to focus on ride quality and comfort instead of handling. The third row has more legroom than that in the Pilot, but only seats two people.