If you do the math on the low gear sets, stock and low low gear sets, you sould probally have much more low gear multiplication of torque in 1st gear with the 3.23 and the low gear than with the standard ratio low gear set and the 3.55. My calculator batterys just went tents up just now so I can't , won't, do the math for you. Multiply the low gear ratio times the rear gear ratio to get the starting line ratio I borrowed the house solar powered calcultor, the 3.23 with a 2.44 low gear ratio, standard 727 gears equals 7.88 in first gear, the same low gear set and the 3.55 rear gears equals 8.66. The low gear set in the 727 is 2.77 if my memory is correct so the 3.23 with them is 8.947 or rounded up is 8.95 The low gear set with the 3.55 would be 9.83 I like using a 1st gear low gear set like that I use to use them in my 1963 M.W. stocker in NHRA stock class racing I'm building a new 4 speed street car, it wll have a NP833 O.D stick tranny in it, they come with a 3.09 low gear set with .64 O.D. in overdrive, I'm going to use a set of 3.54 gears in the Dana 60 with a short set of rear tires, hopefully 275x60x15, or what ever will fit in a 1966 Dodge Coronet Deluxe It pays to think before acting Especially on car parts and combinations