Check out any of the US vendors for t-case kits, or you can order the gears yourself and have them cut by Breeze in Coquitlam. I have a writeup here (goto the buildup page): http://www.geocities.com/Baja/Outback/3574 .
For 31's all you will need is the 4.16:1 gearing in the t-case, that'll give you pretty good driveability.
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