The Acura MDX second-generation was released on October 17, 2006 in the U.S

On April 11, 2006 during the New York International Auto Show, Acura unveiled the 2007 Acura MD-X Concept, showing to the public an indication about the exterior styling of the upcoming completely redesigned MDX. The second-generation MDX was released on October 17, 2006 in the U.S.

The second generation model's body has a wider track and longer wheelbase than the previous MDX, but visibility to the rear has worsened from the prior generation. The redesigned Acura MDX's unit-body was engineered with Honda's Advanced Compatibility Engineering (ACE) body structure designed to absorb energy from a collision. The suspension was tuned at Germany's Nürburgring race track. The engine was upgraded to a 3.7 liter V6 tuned for 300 hp (220 kW) and 275 lb·ft (373 N·m) of torque. It accelerates from 0-60 MPH in 6 seconds and is estimated by the EPA to have 15 miles per US gallon (16 L/100 km; 18 mpg-imp) in the city and 20 miles per US gallon (12 L/100 km; 24 mpg-imp) on the highway. It is the most powerful engine Honda has produced to date. The VTM-4 all-wheel drive system on the previous generation was replaced by the new SH-AWD "Super Handling All-Wheel Drive" previously debuted on the 2005 Acura RL. This AWD system is one of the most advanced in its class, featuring an active rear differential often found on high performance cars. It is able to tow 6,000 Lbs.

For the second-generation MDX, Acura maintained the family-friendly packaging but spiced up the recipe with styling, performance and handling enhancements. Most significantly, this model has a more powerful V6 and a new all-wheel-drive system called Super Handling All-Wheel Drive (SH-AWD). Improvements were also made to the interior, where materials and technology were upgraded to bring the MDX in line with the rest of Acura's high-tech lineup.

New or used, the Acura MDX is one of our top recommendations. In areas that are most important to the midsize luxury SUV consumer, such as comfort, versatility and refinement, the MDX excels. And with the second-generation model, Acura has created an exciting driver's SUV that can easily be mentioned in the same sentence as BMW's new X5 or the Porsche Cayenne.