Here’s your short list: BMW 740Li (44.3 inches of rear leg room), Mercedes-Benz S-Class (42.3 inches), Toyota Avalon (40.9) and Lexus LS 460 L (about 40.6 inches). Lexus does not provide rear-seat dimensions for the LS 460 L, but L signifies a wheelbase that is 4.8 inches longer than the base LS sedan’s wheelbase. The base LS 460 has 35.8 inches of rear legroom, and most, if not all, of the extra space on the L goes to the rear seat.
Those dimensions are provided by the manufacturers, and as always, we caution that those numbers may not tell the whole story. How much rear legroom is actually available depends on how far back the driver’s seat is positioned and the design of the front seatbacks. Some have cavities in their backrests to create more space for rear passengers’ knees. Our best advice is to try before you buy, check them out in person and also consider how easy it is to get in and out of the backseat.
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