Would 5.85 gears work for you?  You can get them at 4xfourart.com.

Whilst I don't have the dimensions, I can tell you, right off the bat, that the Samurai axles are going to be quite a bit narrower than the second gen Tracker - the Samurai is a narrower vehicle, the first gen vehicles are wider, and the second gen are wider than the first gen.

Hey Guys,just wanted to chuck in my two cents...I have a set of 5:85 R & P's from 4xfourart.com  for around 2-3 years now,tho I had issues with the company after the sets arrived,they have worked great. But be warned ,they are pricey and if not professionally setup they WILL wear very fast.Much like drag racing set of R & P's will as they are made for high shock loads not 10's of thousands of miles.Yet i must have close to 25-35 thousand miles on my set,but my rig is not my daily driver just a toy,i use it lots.So,before the gearing change i never could use 5th gear with my setup of BF KM2 32/11.50's. 60 mph was about it unless i found a miles long Down hill.lol. After the gears WOW it was like a new rig. i can maintain 50mph up hills in 5th. most of all is no more burning clutch in 4x4 mud spots or using speed to fly threw hard spots.i nearly crawl in 1st yet still have fruit enuff to spin all 4 if needed. Its too bad a vendor has yet offered these R & P's here in the States or Canada.i think they would be much more common,well known,and used.Anyway goodluck with either way you choose to build.

Its too bad a vendor has yet offered these R & P's here in the States or Canada.i think they would be much more common,well known,and used.

Supply & demand - there's a wider range of 4WD vehicles to choose from in North America, and Europeans go for smaller, more fuel efficient models, so more folks on that side of the pond are modifying Suzukis, so there's greater demand - to illustrate my point, at one time, 4xfourart offered two gear sets (I think the other was 5.3), now, they only offer one.

So you are wanting to run the P-metric equivalent of a 31" tire, correct?  My opinion would be to find a set of OEM 5.12 gears and run that.  For the price, I think you would be very happy.  In theory, you might loose a small amount of fuel economy.  But do a break even analysis.  Compare the cost of swapping in a set of OE diffs compared to ordering and installing the 5.8's and see what kind of difference you would need to see in fuel economy over how many miles to break even.  Now would the rig be better off road, etc with the lower gears?  Probably so.  But you might find you could put a lower set of T-case gears in for the price of having both diffs rebuilt with aftermarket gears.  So much to consider!

You have a leg up on a lot of us...you can just find a steel housing from an XL7 and it is a direct swap into your Gen2.  Ok, I just re-read thru the thread...what gearing do you currently have?

Well,I also have  Altered Ego Motorsports 4.5" suspension lift along with a 3"body lift. In normal street driving there isnt that much difference,but off roading were your piching and rolling you see or feel the difference,its not as bad as one mite think.And i run BFG.KM2 32 x11.50 as well.My mpg is like 20-23  at 45-50 mph highway(with the 5:85 R & P),tho im not sure offroad mpg i know i can wheel all day plus on a tank were my buddys in full size trucks are hitn there 5gal cans after burning their full tanks.