I do not WANT bigger tires, don't believe in them, don't like the weight, don't want the stress on my drive train, brakes, suspension. I have enough trouble getting in the Jeep as it is, yes I'm big, I'm fat and I'm old. Bigger tires are a band aide, granted a BIG band aide. 31" tires weren't chosen at random. They are bigger than stock, wider than stock, but not excessively heavy, in my opinion a great compromise between bigger and abusive to the Jeep. There are a bunch of newer Jeeps running far higher gears than 3.54's, just look at the 2.73's running in '80's jeeps or the 3.31's in Scramblers.
I want to get 15-16 mpg from my Jeep, maybe it's a pipe dream for my 360, but I know guys with Wagoneers that get better than that.
Kane - Sorry guy, but I've been through all of that and have decided that my mistake was in believing my tire size without actually measuring the ties I have. Even then I would have measured it the wrong way. I would have measured from the ground to the top, the proper way to do it is to measure from the ground to the center and multiply that x2. Things were learned from this exercise, now I'm moving on.