It allows you to use the reduction box from a gear driven Toyota transfer case as an additional underdrive unit between the stock transmission and transfer case. A stock transfer case has a 2.28:1 low range gear ratio. With a dual transfer case adapter, the two stock gear ratios multiply to give you 5.2:1 with both cases in low. Lower ratios are available by stacking more transfer cases or by adding low range gear sets to one or more of the cases. D-shaft and X-member mods as well as an extra shifter hole in the floor will be necessary