Hello, I hope that this will help you decide about the extended warrentee. I have a 2002 ES300 with 66,000 mi and I own the car for three years next month. Anyway, I asked the Lexus service advice if I should change the Transmission fluid at 66,000 mi. I was told previously was told by another advisor that Lexus DOES NOT RECOMMEND TO CHANGE THE TRANS FLUID. Well he said bring the car in and he'll have it checked. I also told him that the trans. shifts horrably and the ecm was "reflashed" about two years ago. The Service advisor informed me that the trans was slipping and Lexus will replace it under warrentee. It's a 4,300.00 repair job using a REMAN Trans. To me, it still shifts the same. It's a little better but not much better. SO If you have ant trans. problems I would suggest the warrentee. I found that Lexus is pretty good with their repairs/ service. But I guess for the price we pay for their cars they should be. I also have a SC430 that will be out of warrentee at the end of this week(YIKES). I hope I don't get any problems with that baby, lol. I had my timing belt changed when they did the trans. I guess its like an insurance policy. Good luck .