We have 35" tires and our 2006 TJ 6 Speed Manual Transmission. The speedometer read about 12 mph - at 60 mph you were actually moving at 72 mph. I originally installed a 29 tooth cog because it was suggested on a forum and it didn't matter. I went with a 26 tooth cog and now the difference is negligible. If you're driving at 35 mph or slower, it's about now. If the speedometer reads 70 mph, we're actually driving at 74 mph. close enough for me Oh, and very easy to install. I think it was a 1/2" nut and an electrical connection.
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