Well, I drove my 1998 Explorer for about 2.5 years on the 31" tires without having changed the speedometer (or gears). It was all OK, but it was slower acceleration, and I could tell the transmission had to work a little harder...it would chug longer between shifts...it would wait a longer time before gear changes. Also, when gearing down, when I would slow to 30 km/h, it would often have a slight "bang" sound. I brought truck to Ford dealership for some other minor maintenance (Universal Ford in Calgary)...and they know me, and so he asked if I had finally adjusted the PCM for the oversize tires. I said no. He estimated maybe $100 to adjust it. At the other place in town, MR SPEEDOMETER, he estimated $250 to adjust the speedo. At the end of it all, Ford charged me NOTHING to adjust the PCM. Now the speedo is accurate, the transmission is shifting smoother and quieter (just like BEFORE I put the 31" tires on it), and much quicker & easier acceleration (it's like the vehicle is working less now). Sure glad I have done the adjustment...because I like the feel of these tires. I would sure recommend to have this done.