Jim: I must admit I've never looked very hard at this idea. I expect the rear axles are the same 8 bolt pattern, thus high crop rear hubs will bolt directly to the 140 axles. Another thing you should be aware of is over the years there have been two different front ends. One type used shorter spindles with 19" wheels and tires. I never checked this however are they same spindle a regular offset tractor and 19" wheels are the only difference. The other axle definitely uses longer spindles as it has 16" wheels. I fact this last type is all I've ever seen on a 140, but I've also seen them on 100 and 130. Another idea you might consider is 11" rear rims and 12.4x24 tires and 16" front rims with 6.00x16 front tires. This will give a 140 4" more crop clearence. I've done this with my 130 and 140. Another question that has come up here in discussions many times is drive line ratio. Many folks will try and tell you all transmission, differential and final drive ratios are the same on all these offsets from 1939 to 1979. There is a part number difference in final drive reduction gears between letter series and number series tractors, however I don't have an actual tooth count. Here is my experience however, My Super A turning roughly 1,500 rpm and 9.5x24 tires is very close in speeds to my 130 turning 1,650 rpm with 12.4x24 tires. My 140 is quite a bit faster turning 1,650 with 12.4x24 tires. In fact if someone told me my SA and 140 had the same final drive ratio, I wouldn't be calling him a liar, nor would I argue very long. I bring this forward as, I can't imagine putting 36" tires on my 140. It would be close to impossible to back with any accuracy. You definitely will not back wagons in a confined envoirment, ie. through the barn doorway, unless it's three times width of wagon. I have a 12' two wheel trailer, and have only hitched to it once with 140 with those 12.4x24 tires. I like those 12.4x24 on 140, gives me great plowing, disking and tillage speeds, not bad on row crop cultivation. In real tough plowing with 2x12, I can go to 1st gear and still make decent time, compared to the other tractors, and in good plowing I can go 2nd. My disk is a bit too much in 3rd, yet 2nd gives me decent speed. I also like the increased 3rd gear speed for my field cultivator and rotary hoe. just forget that wagon backing.
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