3.55 ?

I'm running 3.55's in my car and cruise a lot but my tires are nearly 28" tall. At 60 mph it's turning about 2800 rpm which isn't too bad. I think if I had shorter 26" tires like you I'd go for 3.23's but a lot depends on the rest of the combination. If you are running a small cubic inch engine with a big cam it won't be happy with hwy. gears.