Re: ...gears
It would also depend on your motor. For mud, you need a lot of wheel spin. For 40" tires, I would say go with 4.56s. If you go with a higher gear (4.10), you will need a lot more torque from your engine to turn the big wheels in the muck. The higher gears would give you more overall wheel spin, but if your engine can't get'em to move, it wouldn't do any good.
I have 4.56 with 35" tires and love the setup. I plan to run the same gears when I go up to 38s. I would definitely go 4.56s. If you were rock crawling or something, I would say go as far as 5.13s. But, since you aren't, I would think 4.10 wouldn't be enough gear but 4.56 would set just right.
Brian
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