I have a 86 Samurai that is in great shape but stock, its my second sammy so I know its potential. After reading blogs about which way to go on its build im starting to question if the tracker is the better option for me so I need some input please.  First of all I'm not after a rock buggy been there done that with Sammys, jeeps and Toyota's.  My last build was a 97 Land Rover Discovery that was built to the max and loved it, mostly the a/c and smooth comfortable ride in all conditions but I had to move and forced the sale.  I'm again after an expedition level vehicle like the rover with some comfort but smaller.  The sammy down fall is that doesn't have a/c and with the worn 1.3 its under powered but is less technical and easier for trail repairs. I want to run 31" or 33" tires so gears for either are a given. I want to haul it in an enclosed 14"utility trailer which the sammy fits and assume the tracker will too.  It appears that the tracker could be much more comfortable and powerful for the build do you guys agree?

A stock tracker with a rear tire on is around 13' long and about 6' wide mirror to mirror, so it would be a tight fit.  I'm a large fan of the SJ series, but it does have it's limitations and for an all-round light duty trail rig I would build up a Tracker.  More stock hp, more interior room and a softer ride.

The only issue is the tire size you are looking to run, 31" tires are about the max most people run in rigs that see a lot of road use due to the lack of gearing options.

Id go with the tracker. I've had 2 sami's and they are fun and a horse on the trails. But for ride quality and space go with the tracker. They have a lot in common. Id go with a 8v tracker. Less problems imo but that's me.