If your speedometer reads "65" and the GPS says "60", then you're reading 8.3% high (65/60=1.083). So 1.083 x 40 tooth = 43 tooth. The 43 tooth will probably be the closest. I just re-read AJ/FormS's post above, and we are both using the same logic. This is the most accurate way to "calibrate" your speedometer. Basically trial and error.