I wouldn't put the valve body as a need in my opinion unless you tow or do steep descents and want to add the torque converter lockup. Depending on money an upgraded torque converter is a good idea. The 3.11 low gears is a must! Massive difference in 4 low. FYI if you do 10% underdrive gear too the result is 3.3 out of your xfer case in low range. Correct gears to me is a must. My rig felt great with 35's and 10% underdrive gears, noticeable difference.I am glad to hear this, I am basing my modifications on need over want. "Do I need this or want"...