7 1/4 rebuild advise

Is there something wrong with it? If not I would just pull the cover, pull the axles, clean it up, if the bearing don't have any rough spots or catches just new axle seals and gasket. Don't over think rebuilding it for no real reason, as Rob said they will last forever if you don't abuse it or run it out of oil.

If you must I would give these guys a call and see what they have.

Gear Set Ring & Pinion, 7.25" Rear End 7,25" Parts complete kit - drivetrain.com
Agree with both of the above posts. OE bearings and gears are plenty good unless they are howling or have excess motion. 7 1/4 rears are fine in low power applications, they get in trouble there if a seal is bad and leaking oil as the 7 1/4 has a really small oil capacity. If it looses any it is really low.