My husband considered trying it, but never got around to it. I can stomach some flavors of GU and its on sale often enough. You can purchase the main ingredient, maltodextrin, fairly inexpensively from health food stores I think - or places that carry suplements maybe. In any case I know that you can get it in bulk online. I think it comes in powder form. You'd just have to figure out a way to get the flavoring you might want into it - and any other extras you might want.
Actually I was thinking (and wondering) if anyone has cola flavored energy gel? I think that might go down OK for me - better than the sick fruit flavors or chocolate (chocolate GU makes me gag) that a lot of them seem to be based on. Maybe I should try getting some maltodextrin and some cola syrups to try making my own. I'm thinking cola and ginger ale flavors would be tummy soothing and still have a nice kick.
edit: I've answered my own question - Cliff makes a cola flavor, maybe I'll have to give that a try. They base their energy gels on brown rice syrup rathern than maltodextrin. I'm thinking that would also be pretty easy to get at a health food store or natural food store.