According to the Nissan help at the car show the Xterra will be very similar to the inside of the Frontier (They had an 05 on display). The seats are very nice in comparison to what we have today. The doors are like a rubberized plastic of some sorts. Looks good though. The controls, radio, and shift compartments look nice but not overly fancy. The cargo area will compare to what is offered on the new Pathfinder-no carpet- versatile and easy to clean. I noticed the roof rack was about the same size as it is now and that there was about a good 1" or 1 1/2" on each side of the rack. Showing that the Xterra is definetly wider. Also, the Frontier brochures are showing 265 HP and 284 torque and 6000 lb towing capacity. The Nissan Rep says that the Xterra will be set-up about the same. Although, all they can give out is 250+ and that it looks like the end of Feb before they will be out. Overall the 05 looks are very impressive with subtle changes but keeping the overall looks the same.