I'm the proud new owner of a 2000 GS 300 and took it to a Lexus dealer for 45,000 oil change. I was shocked to hear their recommendation for a $300+ tranny flush and fluid change. The service guide that I have doesn't suggest that service until 60,000, although I've read posts that recommend the procedure every 24,000. I understand the need for routine maintenance and I plan to keep the car for many years but at the same time I'm naturally skeptical about dealers and unsuspected service recommendations. Let me learn from your experiences to prepare myself for future visits. Much thanks!