First thing my wife complained about when she first sat in one.PGI said:I'm so glad someone else has noticed this - Have ordered the 3.0D and whilst I was very happy with the way it drove during my test drive I found the headrest really uncomfortable. It will adjust up and down, but not backwards or forwards. The 14 way seats are very comfortable, but it just seems a shame that your shoulders can't site comfortably against the back of the seat without your head being tilted slightly downwards. It's probably what your used to, but as the spec of my car is £64k It might just be a deal breaker until there are other options available. Going back to test the Portfolio which I'm told has a different headrest so I can compare it to the S.