The gear is located in the rear tailshaft housing on the backside of your t/c where the speedo cable attaches.
You can also use the following formula: Drive the vehicle to a highway with mile markers. Record odometer reading at a mile marker, drive ten or more miles, then record odometer reading again. Calculate miles traveled according to the odometer, including tenths of mile.
Use the following formula to find the number of teeth needed on your speedometer driven gear.
B = Miles traveled according to odometer
A = Actual miles traveled (per mile markers)
T = Number of teeth on driven gear used to calculate miles traveled
(B/A) * T = Number of teeth needed on driven gear (round off to nearest whole number)
Example: B = 16.4, A = 17, T = 41 (16.4/17) * 41 = 39.55 rounded to 40
If you get your speedo withing 2 or 3 mph of accuracy you are doing pretty good.
One other thing. When you install a different size gear into the tail shaft housing, it requires some rotation of the gear keeper to accomodate the change in size. I believe counter clockwise for more teeth and clockwise for fewer teeth.
Good luck! Ken.