Because he is probably wants to make a puller out of it. Some have said they have a low low first gear so you can run taller tires. Just thinking,
Charles
 
Charles you are right. Will the tranny bolt up to the BN tork tube & will the BN axle housing bolt to the 140 rear end ?
Thanks for the help.
 
Everything will bolt up but the problem you will have is the brakes.There is not enough room for the 140 style brake in the bn you may get away with using the bn brakes.
 
I'm wondering if it would be easier to swap out the internal gears. I have a B I play with and considered doing the same. What tires do you plan on running, 12.4 x 36? Just a guess.
Charles
 
Charles, now Im running 16.9x24. We also have a set of 12.4x36 We have had better luck with the 16.9x24.
The 140 first gear is16% slower than the BN,also the 140 ring &pinion is also 16%slower than the
BN. That is 32% slower. I just got a set of 13.6x38,
I hope I got the power for them.
 
Another thing. The draw bar from the bn will not bolt up to the 140 drop housing. You have to change bolt size. and then the back part that you can adjust for the height is way off. I cut mine off and drilled new holes.
 

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