Ford Repair: 2005 explorer transmission, engine oil, oil filter

Question
I have a 2005 explorer, 32k miles, and the manual and the dealer recommend a transmission flush. As I am cheap, how important is this $150.00 procedure?

Answer
well i dont know if i would do a flush , maybe i would just do a trans filter and oil change which will be around the same price...... flush only changes teh fluid not the filter , my question is why would ichange the oil without changing a dirty filter , thatis like change your engine oil and not oil filter