I am looking for rear 5:12 ring and pinion for a sammi.  I have been told trackers have these gears stock.  Is this true?  Will these work in a sammi?

Yes this is true... 5spd manual or 4spd auto will have 5:12 gears. I believe you will need the front gears for the rear of a Sammi and a diff can that can be got from Trail Tough.
Kelly

well i bought my sammi with 5:13's the owner said.  Well blew out the rear and took it apart and found that it shredded the ring and pinion.  The ring and pinion was 8 and 41 teeth so 5:12 gears.  So the front must have 5:13's....Am I right?  Also found it had 26 spline axles.  I do not know a whole lot bout sammis as this is my first one and just learning about them.

I have a set for sale, where do you live?

Unless you have a hybrid rear you need to find a front 5.12 R&P set from a tracker for the rear of your Sami, the rear kick R&P is larger than the Sami rear. As you already have the gears you do not need the diff can and the spacer as you already have them.

well i bought my sammi with 5:13's the owner said.  Well blew out the rear and took it apart and found that it shredded the ring and pinion.  The ring and pinion was 8 and 41 teeth so 5:12 gears.  So the front must have 5:13's....Am I right?  Also found it had 26 spline axles.  I do not know a whole lot bout sammis as this is my first one and just learning about them.

You should have front 5.13s, but I have heard where someone will swap out the rear gears and not the front. You should always run the same ratio (or very close) in the front and rear axles of a 4wd.  To check the front ratio you can jack up one front tire, leave the other front tire on the ground, lock the hubs, spin the tire in the air 2 complete revolutions while counting the number of turns the driveshaft turns....the driveshaft will turn the number of revolutions that the ratio is (for example, if you have 5.13 gears, it will turn 5 and .13 revolutions......this is assuming you don't have a front locker, if you do, just unlock the hub on the tire that is on the ground and just turn the tire in the air 1 revolution and the number of times the driveshaft spins will be the gear ratio).
All samurai stock rear axles are 26 spline, all samurai stock front axles are 22 spline (there are aftermarket 26 spline front axles).
As stated, you will have to use a gearset from the front of a trackick for the rear of your samurai (assuming you have a stock rear axle housing and not a hybrid), since trackick rear gears are physically too large to fit in the housing.

If you don't find a 5.12/5.13 gearset, PM me, I have some for sale.

If you get R&P gears from the front on an 99-04 XL7 with the auto tranny, they are 5.12 and DO NOT NEED the "can and spacer" to install them into the Sammy diffs.

 The 96-98 Sidekicks and Trackers use 26 spline front diffs. They will work in the rear of a Sami, but only if you aren't an aggressive driver or tow a trailer or carry much weight. The puny aluminum diff housing can't handle the abuse.