Well, unless you're currently running 3.07 gearing, I wouldn't regear for just 32" tires. For 33" I'd go to 4.56 with the 4.0L and 5-speed but I don't think it's worth the $1100-1200 it costs to regear for tire sizes smaller than 33".
Do be very wary of making a gear ratio decision based on gear ratio charts like was provided above. They don't show your engine rpms when you are in 5th gear (overdrive). They instead show the rpms when your transmission is in its 1:1 gear ratio which would be 4th gear for you. Take such charts with a grain of salt combined with someone's solid experienced advice on an appropriate ratio. And the appropriate ratio depends primarily on two things... the tire size and equally important, the type of transmission in use.
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