I have a little more then 95k on my 2003 Elantra GLS (manual 5 speed) and took it in for an oil change and tire rotation recently. The shop came back with the following:
The power steering fluid is "dirty" and needs to be flushed = $55
Fuel system is dirty and need to be cleaned = $80 (but they won't do the filter)
Oil system cleaning was recommended at next oil change = $36
Coolant system flush = $75
The only thing that sounds reasonable is the coolant, which I can do myself. Googling this NG brings up a thread from 2006 where the majority declared these extra services as unnecessary. I'm disappointed as until now this shop has not tried to play this kind of game with me - perhaps the bad economy is making them desperate. On the other hand three years have passed, so perhaps something has changed...?