If you have the motor to spin 8,000, yeah you will benefit from having the gear... But one that is pretty much done at 5,000 you won't be happy with a deep gear and a smaller tire. I would be willing to bet my car would be quite a bit quicker through the 1/4 with a 3.23 than it is as is. No offense, I haven't verified my gear, but I would just about bet it wouldn't run over 100 mph in 3rd gear wound out. DiDon get me wrong, she's going to get there quick, but doesn't have the guts to wind out with the gears. In drive, I probably won't make it 10' in 1st gear. Stock 76 318 and 904 trans