The Gearhead on Gears and Gas Mileage goes like this Equivalent Ratio= new Tire Diameter over Old Tire Diameter x Original Gear Ratio. Example 35 over 28 x 3.55 =4.4375,Matching that up to the closests available ratio equals 4.56:1 . We can make this easy by following a few rules of thumb; Rigs with 31-inch tires should have 3.73 gears . Rigs with 33 inch tires should 4.10s, 35s=4.56s 37s and 38s need 4.88s.SO using Effective Ratio Old Tire Diameter over New Tire x Original Ratio ex, 28 over 35 x 3.55 = 2.84 The effective Ratio tells you the overall ratio of new tire and gear combo and is the equivalent of ratio formula.PS you need 4.10 gears with 33 tires.