Suzistore in midland got me a new rear 5.12 ring & pinon in for me from Japan $580, or if ya going bigger tyres zookoffroad sell gears too suit for about the same price but obviously you'll spend double the money for two diffs

My understanding (jono165, who isn't on here often now can confirm) is a Hilux solid spacer kit works, but requires exactly 5.00mm machined off of it. These kits are available from Lowrange offroad (the 4 cylinder version is the applicable part AFAIK)

https://www.lowrangeoffroad.com/toyota- ... nd-v6.html

I had a workshop make a solid spacer for my Sierra many years ago, and I never had an issue with pinion seal failure or loss of preload in the years I ran it with 35's.

As for reusing gears- if they've come from a diff with good bearings/no pinion play and pass a visual inspection, there's no issue putting them into a rebuilt diff. It makes no sense to pay huge money for new ring and pinion gears with the same ratio as those commonly found locally. Most Vitaras have only been used lightly on road so gear wear isn't a significant issue. If they've been low on oil (about the only problem) you'll see pitting on the gear teeth.