actually, you're both right, but only in small parts.

PART TIME 4WD T-CASES DO NOT HAVE DIFFERENTIALS IN THEM, ONLY FULL TIME 4WD T-CASES DO. this is for alleviating bind while driving on the street. the Kia Sportage transfer case does not have a differential in it. it will bind if driven on dry pavement with hubs locked and in 4WD, however, with open differentials it will bind much less.

now, gary is right about the 3% difference in gear ratios. if you run more than 2% difference in gear ratios front to rear, you WILL GET BIND. 4.11 to 4.10 is fine, but to be honest, i think they are the same ratios, just labelled differently, depending on manufacturer and retailer. take the Ford 3.50 axle gears in almost all v-8 Broncos. they are labeled as 3.50's, when, in fact, they are 3.54's. now, running a Toyota axle up front with 4.88's in it with your stock rear sportage axle with 4.78's in it is still pretty safe.

the stock gear ratios available in the US in 95 Sportages were either 4.78, in almost ALL of them, or, in a few SOHC's released here, 4.44. i don't think there were any SOHC's sold with 4.78's and i don't think there were any DOHC's sold with 4.44's, but there may have been a few of each.

**edit- one last thing, the front and rear ring and pinion sets ARE interchangable, BUT, you have to swap the whole carrier because the front and rear ring gears are slightly different in size and bolt pattern diameter. but they will fit. same bearings, etc. but the backlask may need to be reset with different shims behind the pinion head.