Depending on which bike you have you may need a way to compress the spring. It really helps if you have inverted forks.
Other than that, a pipe cutter, a way to measure oil height, the proper metric wrenches, possibly a drill with a 3/8" bit, a measuring tape (preferably metric), and fork oil.
Since you will have the forks apart, you may as well change the oil.
Spacer material should be included but if not it's nice to have 1.25in (32mm) OD with a .035 wall thickness aluminum tubing.