I have heard that you can get lower gears for about $800, and I think it was the TeraLow's. I also read about the TeraLows breaking. When it comes to gearing, there are tons of ways to get lower. If you don't need an overdrive and want a manual tranny, get the NP 435. It just seems so expensive to regear a transfer case, when you figure that if you could save some money and suck it up, you could get an Atlas. I saw an Atlas/NV 4500 on eBay go for I think $3K. Not bad.