New gears to match bigger tires isn't a direct transfer. Moving up to tires 15% bigger than stock and putting in gears 15% deeper than stock will likely still lead to a percieved 'power loss' because there is more involved than just the circumference of the tire. Larger tires weigh more and have greater rolling resistance, place your vehicle higher off the ground, and are probably coupled with additional lift beyond just what the tires provide (= decreased aerodynamics). Of course, these effects are more noticible with a smaller engine. Those of us rocking out the monster 2.6 are likely to 'need' deeper gears sooner than those with a 3.2. A person running 33's on a the 3.2 with OEM gears is just starting to understand what life is like for the 4-popper crowd before adding larger tires. <img src="/forums/images/graemlins/lol.gif" alt="" /> That 4lo.com chart seems more suited to the gearing on American 4x4's than is does our 'Zu motors.