I wanted to see what the fluid was looking like in the truck i just bought it has 62K and the trans is dry so it has not ever been touched as far as i can tell.
So i went ahead and did a trans fluid/ filter flush.
I got the fluid at the VW dealer ask for part #G 052 162 A2 this crosses over to LT71141 but its just rebottled for VW.
Note the old fluid smelled just like the new fluid
I found this out after extensive searching on the the net.
Cost was 17.00 per liter i used 9 bottles but could have used 11..

I got the filter and gasket and O ring and new drain plug from the BMW dealer just ask for a filter/gasket for an 02 to 04 X5 4.4Liter kinda high at 97.00

i didnt want to get a less expensive filter from the local parts store is wasnt made in Germany.

So, First run the truck to temp then drive it up on some 2X4s under all 4 wheels, with the truck in the raised position it gives room to work,
i used a piece of cardboard to slide around on and catch any dripping oil.

NOTE use 4 jack stands placed under the jack pads for security.

Drain the pan, you also want to know how much oil is coming out i got just under 5 QTs from the pan , it holds 9qts.
while thats happening,
remove the shifter arm nut and the 2, 10mm bolts holding the cover in place on the right side of the trans, this will let the pan drop
it may take some wiggling of the arm to remove it.
NOTE As an aside to this you could just bend the 2 tabs then the pan will drop and the arm and cover dont get touched.

Warning when you install the shifter arm dont overtighten the nut it can snap off the rod then you will need a welder.

Anyway remove the pan and clean it it holds about 1 qt of undrainable oil so be careful it may be hot so are the cats.
Swap out the filter clean off the gasket surface, clean out the pan and remove the 4 magnets clean them , install the magnets

My pan was getting corroded so i decided to wash it then paint it so it will stop the corrosion.

with the filter in place and the new gasket on the cleaned pan install the bolts till about 1 turn from snug,
this will let you move the pan around to secure the gasket once all of the bolts are in ,
I used a small dap of Hondabond on the 4 corners to keep the gasket in place.

Note i used a drop of Blue loctite on the bolts then snug them down then about half a turn more past snug should do it .
these are low torque bolts, if you overtighten the bolts you will damage the new gasket
dont use any sealer on the gasket it goes on dry.

Now the fun part draining out the rest of the fluid.
First you need to pour the small bottles into a bigger one I used a 4 qt trans bottle with the hand pump
Fill the trans till the fluid just starts dripping out the fill port,
this is on the right side rear of the trans behind the shifter connection an 8 mm allen opens the plug.

then you need to find the return line from the cooler,
There are 2 fluid cooler lines,
one is silver this is the outflow line to the cooler its connected on the left side of the transmission and goes to the right hand connection at the cooler
the other is green and goes to the left hand side of the cooler. The green line connects to the front of the trans on the right side.

Remove the lower hose bracket clamp to free the lines, just under the front cross member.
once this is done the lines will have some play.

On the right front area of the transmission the green line screws into the trans, it is connected with a barrel nut,
and a small O ring is on the end of this line, dont loose it if it comes out with the line,
mine stayed in the trans port But i verified this with an inspection mirror.

Next you need a clear bottle, a gallon windshield washer bottle will work, mark off the bottle in 1 QT increments .
Get a short piece of hose and clamp it onto the end of the return line, just snug will do.
Refill your filler bottle so its ready to go.
then with the trans filled and the return line hose in the bottle start the truck let it run only long enough to fill the gallon jug to 2 qts, shut it off ,
NOTE the engine will run for just about 10 seconds.

then with haste go to refill the trans again till you have the oil dripping out of the fill port,
start the engine and again fill the jug with return to the 4 qt line or 1 gallon, shut off the engine.
swap out your clear jug or go empty it, then refill the trans again, do this procedure till you have approx 5qts from the return line, ,
once you have counted out how much oil has come out you should know that you have pumped out most of the old fluid and you should have put in 9 qts of fresh oil.
Once you have the oil out then install the return to the trans,
fitting it carefully so the O ring is reseated on the tube.
tighten the nut then fill the trans and start the engine,
let it idle for a few mins meanwhile checking the fluid level in the pan,
cycle through the gear selectors. pausing at neutral

NOTE always go from a drive gear to neutral then make your next selection.
this will prevent a wheel turning if you have it on a lift and possibly damaging the park pawl .
Once the pan is up to temp recheck the fluid level and go for a ride.