I'm not going to argue but I know for a fact that a TH350 has a first gear ratio of 2.52 and second is 1.52. You can figure it out yourself, just multiply the tranny ratio by the gear ratio. Unfortunatly, the 3:23's you have seem to be in that area where no tranny will get you the final drive your looking for. I ran a TH350 in my Dog car and with tires that were 90" rollout with 3:08's in first gear, simular to what Zero said. 3:73's in second will only be 5.60 final (in second gear). If the tranny is good, change rear gears and give it a try. If your using a 7.5 rear, 3.08's are relatively easy to find. Check S-10's with 6 cylinders. Best to use 1st gear in a TH350, they "free-wheel" a little in second