My wife has a 2004 Santa Fe, it has only 28,000 miles on it. This question
is for Hyundaitec. I am concerned about the timing belt, I know there is a
60,000 mile recommendation but should I look at time instead due to the
fact that she does not put that much mileage on it.

Hyundai's recommendation is four years or 60,000 miles. Since this is a
rubber component, both time and mileage are important.

If you have the 2.4 Engine, you should absolutely change the timing belt
at the four year mark. This engine has a reputation for eating timing
belts. I've seen many strip in close proximity to both the time and
mileage interval.

If you have the 2.7 or 3.5, I'm not as concerned. While the recommended
interval is the same, I've never seen one of these have a problem.