I have a 2002 Accord coupe with the 3.0 liter V-6. It has 122,000 miles on it and runs good.
I was told by the Honda dealer that at 105,000 miles, valve adjustment is necessary (which is expensive) and that they replace the spark plugs while they're in there. I definitely want new plugs, but is this valve adjustment thing really necessary?...

 

Ask them to show you Honda documentation which says it is "necessary"; I suspect they cannot.

FWIW, the Owner's Manual of my 2001 Accord with the same engine as yours says, "Check and adjust valve clearance, cold engine, only if noisy." for the 105,000 mile service. My Accord has nearly 200,000 miles on the clock, is quiet, and has never had a valve adjustment; my TL, which has a very similar engine (J32A3 vs. J30A1) has 140,000 on the clock, once again, never had the valves adjusted, and nice and quiet.

 

Thanks for the info...