Audi hits a home run when it comes to using the Q7 for hauling cargo. The third-row seat quickly folds flat without removing the head restraints to create a sizeable 40 cu.-ft. cargo area, though vertical stacking is compromised by the fast D-pillars and tapered roofline. There’s a deep cargo compartment under the floor behind the third-row seat and above the spare tire well. Our Q7 4.2 test sample also featured Audi’s adaptive air suspension, which could be lowered 2.8 inches for easier cargo loading and unloading. Like the third-row seats, the second-row seats drop quickly and easily without removing the headrests. Maximum cargo volume is a healthy 88 cu.-ft., putting the 2007 Audi Q7 solidly in mid-size SUV territory by our informal standards.