the ML is 2006 and the E320, my dad is making a birthday day present for my mom and and my dad ask me which one and i said the 2006 ML.so i am asking which one is better,nicer,and something that would impress me and my family please help.

I would prefer the E. However, your mom might have different tastes.

I think you should think mainly about the M class' horrible reliability record. The old ones should be avoided like the plague, I don't know if the 06 model is better, but I would still stay away from it. Go with the E class.