Their are many factors that grow with this question. Standard Transmission (clutch, pressure plate), Automatic (Clutches, stall coverter, and Trany fluid), Dia of tire, gear ratial, and change of each as you determan these factors... Motor rated Horsepower is based on the displacement of the engine cylenders... there is also the final output power that is the horse power that is at the ground... torq is also rated at both place too... you can gain or loose power at the ground depending on your transmission, transfer case, ring & pinion, even your tire size.. So both are correct... it all depends on what your looking at.... Engine Horsepower or at the ground horsepower...