2x... The auto transmission is pretty forgiving offroad and performs well with lower gear ratios than a manual.johnsxj wrote:think about how long you'll be running 31"s before you'd be going to a larger tire.
If you want to get to 33" tires someday I would do 4.10 or 4.56 gears. I ran 4.56 with 31x10.50 TruXus tires for a while and it was fine.... Tranny never down-shifted out of 4th gear on the highway and the engine ran higher revs and I got a few less MPG on the highway. If you want to get bigger than 33" tires someday you'll want 4.56.
You've probably got a 27-spline C8.25, or D35. If you have ABS, then you've got a D35.
If you have a C8.25 (this is better than the D35) and also upgrade to 29-spline axle shafts, which are a bit stronger and commonly available (was a stock application in '97+ XJs). If you are going to try to upgrade to the larger shafts you'd need new tube seals + bearings, but they are cheap and easy to do if you're re-gearing anyway.
If you have a D35 you may want to consider replacing the whole axle and putting a 29-spline C8.25 in from a later model XJ, since you're going to re-gear it anyway.
JW