ok what i thought it was its not...so what exactly is it?

thanks in advance

 

I beleive the final drive is the gear inside the differential. If your 1st gear ratio is 3.23 and your final drive is 4.40, then the actual ratio between the engine and the wheels is 14.212. The GS-R and LS have the same 1st and 2nd gear ratios, but the LS has a longer final drive (a little under the GS-R's 4.40), so the LS effectively has longer 1st and 2nd gears. A lower number for the gear ratio indicates a longer gear, because it takes less rotations of the engine to produce one rotation of the wheels. Longer gearing will give you a higher top speed, but shorter gearing will give you better acceleration.