I don't tow but from what I hear they are pretty good and on a par with the Kia Sorrento. A friend of mine though who has just gone back to using a trailer after selling her wagon, picked the Kia over the Santa Fe as she said it had a better towing capacity.
I have one they are just brilliant we live on top of a 1 in 4 mile long hill and it pulls my IW 511 and ISH up it with ease (my friend really struggles with her disco) Fuel consumption is good and tax is only £220 a year.. Unsuprisingly they are tow car of the year.