Depends, the flywheel can sometimes be cleaned up and reused, check for excessive play once its off. Mine was replaced with the clutch at 103k due to excessive play. As mentioned might be worth replacing at the sametime just because of the time envolved in fitting the clutch. Also replace the slave cylinder while your at it (assuming its an S3) if this fails after you've replaced the clutch your going to have to do it all again and possibly replace the clutch again.