One more thing to consider. (Like there's not enough to think about) Just about everyone always gets fixated with highway mpg. IMO we need to look at typical every day driving conditions, which include city and hilly/mountainous interstates. If you switch to a much larger tire size than stock and don't re-gear, you city mileage will drop drastically eliminating any highway gains you experience at a lower rpm from not re-gearing. For sake of argument, let's say that my stock Jeep cruising around town doing about 30mph would probably be in 4th gear. This works out to 1312rpm. If I didn't re-gear, my Jeep with 34's would probably be cruising in 3rd gear all the time (at a much higher rpm) because the rpm's in 4th would only be around 1105rpm. For me, since at least half of my daily commute is in towns and on hilly highways, the constant downshifting into a lower gear in town and out of overdrive on the highway needs to be considered. The worse case for me would be to keep it between 65mph and 70mph on the highway which is what I normally drive at anyway.