Looking for an SUV with most comfortable highway ride and high reliability. Cost up to $40k. I have a 160 mile commute daily in Southern California.

Volvo typically have one of the most comfortable seats of any cars I've driven. The XC-60 can be got in your price range.

However larger and longer will generally be smoother. I'd go for the Mazda CX-9. It has great looks, good fuel economy (28mpg hwy) and has got great reviews.

How large does it have to be?

The Buick Encore is smooth, quiet, and reliable, but is small.

The new Honda CR-V could be a good fit. I haven't driven one yet, but the previous CR-V had a smoother ride than the current Toyota RAV4. Seat comfort could be more of an issue, as Hondas haven't always done well here. Maybe give them six months to work out any initial bugs. Past CR-Vs have been among the most reliable models in our survey.

In the next size class up, the Toyota Highlander is the most reliable model, and in my review I noted that quietness and smoothness were strengths.

I really like the comfort of the Volvo XC60, but unless you mean "won't leave me stranded" when prioritizing reliability, and not "unlikely to require even minor repairs," it's probably not the best choice.

The new Mazda CX9 drives very well, but its reliability remains to be seen.

If you really intend to keep the car for 20 years, then I'd limit my choices to Hondas and Toyotas with top reliability stats.

CR's reliability predictions are based on the first 2.5 years of ownership. Keep this in mind whenever you hear a brand has a top reliability ranking in CR. (Audi has benefited the most from this, but Subaru has as well.)

I don't think the Ford Edge is as unreliable as Lectrofuel suggests, but I wouldn't expect it to go more than ten years without becoming at least somewhat troublesome. And the new CX-9 and its new engine are both far too new to know how they'll hold up for 200,000 miles.

Just for reliability and comfort:
1) CRV
2) Acura RDX
3) Toyota Rav4

The 2016 Buick Envision Premium ll tested by Car & Driver bested the 2016 Lexus RX in their decibel testing by 5 db under full throttle, 2 db at highway cruise and 3 db at idle. Plus at the reduced price of $10,000 off MSRP or abut $35,000, you cannot find another nicer riding cuv that will also see 30+ mpg on highway drives. This price not only undercuts Lexus's best selling cuv but also undercuts the lower rung NX200T by $10,000 and offers more features..

You'll love the responsive of turbocharged torque at higher elevations along with driving dynamics that are like a sporty car. I cannot say enough about how quiet our Envision Prem ll is and the smooth over the roughest roads. Dont sacrifice your hearing for 160 mile daily commute with non-luxury, economy cuv.

We liked our old Encore too for long highway drives with it Active Noise Cancelation that is also included on the Envision.