The largest problem with transfer gears is that they need to be shimmed to match up properly. The shims are sold in increments of 0.01", and if you don't properly match up the gears, they'll whine when you drive. This whine is the gears binding and eating themselves up. The metal shavings that are produced will also destroy the rest of the transmission as well. Forward Motion Inc. used to sell these transfer gears, they stopped because for every 20 sets or gears they sold, only about 2 people managed to install them properly. Now they're only sold, preinstalled in their race built transmissions.
To find transfer gears, you need to look in 1978 through 1980 L-Body cars. these were the Omni, Horizion, Charger, and Turismo. look in the cars with the 1.7L VW engine, and the auto trans. you can also find these gears in some early 80's carburated Minivans. the top gear has 49 teeth, while the bottom gear has 60 teeth. to remove the gears, simply pull the drivers wheel off, remove the acess panel, and expose the gears. now with a 32mm socket and a breaker bar with a pipe on it (the bolts are torqued down to 200ft/lbs) remove the nuts. then use a regular power steering wheel puller to remove the gears. they should come off easily.