Whilst most of us spend all of our time tinkering with various aspects of the chassis or upgrading our engines, it seems that very little thought is ever given to the gearbox and the different types that are available to us. There is plenty of information out there with regards the different internal gear ratios, and if you are like me, then you may have found a lot of it quite difficult to understand, and as a result, we tend to stick with the box that we already have. However, if you actually want to change your gearbox so that you can get some more speed, or be able to cruise the motorways with a better fuel economy in mind, then at some point you are going to have to start looking at some figures
For those of you that wish to work it out for yourself, you may find this formula to be a good starting point:
MPH = (Tyre Profile(mm)*Tyre Width(mm)/100+Rim Diameter(inches)*25.4/2)*2*3.14159*Engine RPM*60/(Final Drive Ratio*Gear Ratio*1000000)*0.62137
Or . . . . .
Here's one I prepared earlier - If you are trying to compare different gearboxes, then have a look at this "live" spreadsheet
www.beachbuggy.info/DNDGearboxCalc.xlsx 
Open it up with Microsoft Excel and "ENABLE EDITING" - You will then be able to play around with different wheel and tyre combinations and quickly see from both the live data and the graphs how it will affect your Buggy right across the range.
Important things to consider:
Look for the engine revolution speeds where you would normally change gear, and make sure that you can still potter about town or country lanes in your chosen gear.
Be mindful of what power your engine can actually produce as there is no point gearing your car up to do 100 mph if your engine runs out of steam long before you can get there.
Our good friend Julian also has some very useful links over on his website
http://www.partsemporium.co.uk/rpm&speedcalculator.htmhttp://www.partsemporium.co.uk/Gearboxcodes.htm