I ran 31's on 3.07's for a couple years, hated it. Then ran 31's with 4.10's (went with 4.10's because it was fairly cheap swapping in used axles). It was awesome with 31's and 4.10's. Awesome off-road, awesome off the line and around town. It wound up a little more than I liked when in the 75mph speed zones on the highway, but perfect other than that. I now run 33's with 4.10's and it's great on the highway, average around town, below average off the line, and not great at all when I get on a steep technical section off-road. If I had to do it over again, I'd narrow down a HP44 front and put waggy axle shafts in it (6x5.5 IIRC), and stick in a 96+ Tacoma axle ("8.4") in the rear (6x5.5 IIRC). The cost would probably be about the same as paying somebody to regear both your current axles. You could get the Toy axle with 4.56's already in it.