After talking about putting lower gears in for almost 2 years, I finally went out and had the old 3.23's removed and put in 3.90's on Monday. I found 4wheelparts in Tempe was the cheapest at $1,288 after taxes and out the door ( both R&P's, bearings, seals, front case for the 44, and installation ). Every one else wanted $1,400 to $1,800 plus seals and taxes. Me and my wife went out today to test them out on the trails. Before, I could run about 30-35 mph in low, now I can only run about 15 or so with out the engine winding out too much. It climbs SOO much better now. I even had the front tire off the ground a couple of times on the trails I almost feel like a kid with a new toy.