It's not really. Fill in the white bits with accurate data (torque preferably at the wheels, gear ratios, tyre size & vehicle weight) & out pops speed & thrust for each gear. Plot it all on a graph & you can see what gear gives you the most acceleration at any speed. I took the graph out because google docs messed it up massively. Anyway you end up with something like this -Avallon said:thx
3rd at 50mph seems fastest initially but then the power seems to drop off - it's hard to say though as I don't tend to spend a lot of time overtaking
The spreadsheet looks quite scary!