Just calculated, using the value of 817revs/mile given by miata.net, and 4th gear(to get 1:1 ratio and simplify the formula). It's 3.27:1

~Thanks

Nautilus

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1990 260E Sportline (that's 300E 2.6 for our American friends) -> sold
2001 E320 4Matic Elegance -> my Dad's daily drive
2005 Seat Leon FR 1.8T