I replaced mine at 140,000km exactly, but not the flywheel. It cost me 600cdn, and the dealer wants another 1000 for the fly wheel, but its waaaaaaaaaay cheaper from Bavarian Autosport! http://www.bavauto.com/inst/index.html I think my clutch still had a lot of life in it though. It wasn't slipping to bad, but the friction point was changing from day to day, it was really annoying!