To estimate the price of the 2019 BMW X5 40i xDrive 35i, I first considered the selling prices of similar cars. A 2019 BMW X5 40i xDrive with 105732 km was sold for AED 160650 on 6 Oct 2024. This car is very similar in variant and condition, but with lower mileage. Another similar car, a 2019 BMW X5 3.0L 40i Xline with 93293 km, was sold for AED 186995.75 on 22 Oct 2023, but it has significantly lower mileage. A 2019 BMW X5 50i xDrive with 142000 km was sold for AED 135150 on 24 Sep 2024, but this is a different variant with higher mileage. The accepted offer for a 2019 BMW X5 4.4L V8 AWD TC with 102110 km was AED 179000 on 4 Mar 2024, but this is a different engine variant. Considering the listed prices, a 2019 BMW X5 40i xDrive with 105732 km is listed for AED 189000, but listed prices are generally higher than selling prices. Given the car's average condition and higher mileage of 122645 km, I adjusted the estimate downwards from the AED 160650 selling price of a similar car with lower mileage.