Okay, as far as I can tell from all the info I have read here, I can only use FRONT  trackick r and p gears in the samurai third member.  Or can I bolt in the entire trackick 3rd into the samurai housing?  Why can't you use the rear r and p gears from a trackick?  So I need two sets of FRONT  ring and  pinion gears to swap into my samurai.  Correct?  With the stock 1.3 engine and five speed transmission and stock transfer case, what ratio of gears should I look for to run 31 inch tires?  Thanks

I'm running 4.62's with 31's and they work well. I want to go down to 4.1 or lower in the transfercase just so I can crawl better.

I would look at trailtoughs hybrid axle for the rear I have one in mine and works great.

quoted from trailtough
   Our no-hassle ready to bolt-in gear change package includes 4.62 or 5.12 Sidekick ring and pinion gears set up and installed in a Samurai front housing, a matching Sidekick rear 3rd member with drilled flanges for the Samurai drive line, and our Hybrid axle housing. Shock mounts, diff caps, SPOA perches, and Lockers are not included but can be purchased separately and installed at no extra charge.

Item #GCP-400 Price $749.00

Core charges $75.00 for front 3rd member
and $75.00 for stock rear housing

Okay, as far as I can tell from all the info I have read here, I can only use FRONT  trackick r and p gears in the samurai third member.  Or can I bolt in the entire trackick 3rd into the samurai housing?  Why can't you use the rear r and p gears from a trackick?  So I need two sets of FRONT  ring and  pinion gears to swap into my samurai.  Correct?  With the stock 1.3 engine and five speed transmission and stock transfer case, what ratio of gears should I look for to run 31 inch tires?  Thanks

To answer one of your questions, you can not use either the kick housing or gears  in the Sami housing as the housing and gears are larger. The only way is to use a hybrid rear.

Yes you will need two set of front gears of the same ratio. I would go with the 5.12's myself as they cost the same as the 4.62's.

Right now I am set up with 4.16 T/C gears and 5.12's running 32" tires. It's a little on the slower side but I can keep up with traffic till about 60+mph and dang is it quick.

Don't forget the spline changes. 

An 89-95 Tracker has the 22 spline front end.  This will swap directly for a front Samurai Differential.  Most people don't do that though, as the aluminum diff tends to break rather easy.  So they pull the gears out and mount them in the Sammy diff.

The 96 and up Tracker uses the larger spline in the front end.  This is a direct swap for the Rear End of the Sammy.  Once again, most people don't due to the aluminum diff.

If you want to use a full gear setup, you have to get a Hybrid setup like Bash mentioned.  I would just get a 4.8:1 or 5.6:1 transfer case instead though, heck of a lot easier.

I would have to agree it would have been much easier just to get the t-case gears