Depends on the power, drivetrain type and purpose of the car. I can calculate to the "T" for any car you want the best transmission for. First off, flipping your transmission (placing the final gear all the way to the right and the top speed all the way down makes your first and last gear become as close as they are going to get. Put your first gear all the way to the left and your last two gears all the way to the right. Adjust the rest of the gears so that you have as even shifts as possible. Finding these ratios is what i'm a pro at.