40-55 is usualy the best range for any 2nd/3rd gear take off.... like on my S40, 40 is right at about 3800 in 2nd... perfect for throttle response... even for a turbo car. however, on my Z24, 40 was at almost 5,000rpm in 2nd... it had short gears so a 55mph roll was nice in 3rd gear, around 3500rpm. Most cars fall in that braket. Hondas do the 20mph thing because thats the upperend of 1st gear... veetax pWn3s j00!@11!!!