I switched to 3.70 gears shortly after I got my 1970 FJ40 with 3 speed and 32" tires. Nice for the highway but first was not low enough to start on any sort of incline without clutch abuse. Just installed an H41 with 3 speed t-case to remedy that. With the 3.70 and 32" tires (I now have 33") I rarely reached 3000 rpm on the highway which is great, and now I won't have trouble on the low end. Best of both worlds but a fair amount of time and money.