Is this a good deal? 1993 Honda Accord for $900 has 300k miles & needs new power steering belts?

Any advice would be great, thanks!

Yeesh. I can't see buying anything with 300K miles on it, but if I had to, it would be an Accord.

If the timing belt has not been replaced in the last 50K miles it is way too much. Since it needs a power steering belt I think the answer is no - it would be replaced when the timing belt was changed. The timing belt has to be replaced every 7 years or 90K miles because if it breaks the engine is not worth repair. Timing belt replacement cost is about $500.