Just did a search for ford flathead, and these popped up. Who woulda thought? http://www.speedwaymotors.com/26-Tooth-Zephyr-Gears,3773.html
The Speedway catalog only offers the best(?) Chinese parts. Which is kind of odd considering that Bill has one of the best American racing museums in country.
These are only the 2.33:1 1st gear ratio, not the 25 tooth 2.12:1 1st gear ratio which are the more desirable ones.
The biggest prob the gears are made in a mixture of a 1/2 dozen countries ,China, Mexico, ect. One rebuilder had to grind some parts to get them to fit together in the case.
Bill is very proud of his Chinese connections. I don't know if he still does, but when I worked for Speedway, he had an actual Chineman on his staff that made 3 trips a year to China to visit the various vendors that he bought parts from. Most of the parts that I had any dealings with were absolute crap. As a street rod tech for Speedway I had to deal with customer problems on a daily basis