Winters Quick Change Gears are constructed from SAE 8620 Steel, Crown Cut, 1-3/8" Wide. 

Specs:

Teeth: 22/27

4.11 Gear Ratio: Low 3.35 High 5.04

4.12 Gear Ratio: Low 3.36 High 5.06

4.57 Gear Ratio: Low 3.72 High 5.61

4.86 Gear Ratio: Low 3.96 High 5.96

To see other gear sets available, check out the Winters Quick Change Gear Chart