This article deals with the use of Client Value as a tool for competitive analysis by Sports Utility Vehicles (SUV) assemblers and dealers. It shows how the relative importance of the attributes that buyers take into account in assessing the performance of a dealer and the performance assessment of the main suppliers of this type of vehicle are determined. The way in which a trade mark visualises its competitive position is then illustrated. It also shows the gap between the ideal values expected by the market and the value perceived by the market, which constitutes a map of opportunities for existing and new entrants.