Your gas mileage probably hasn't dropped as much as you think. Mine dropped about 2 mpg, and I put on 31x10.5x15 tires. Since I had gained about 2 mpg by doing the elctric fan conversion, I'm back to about where I used to be at stock.

You have to factor in that you are actually traveling more miles than your odometer says you are. 235/75/R15 tires have a diameter of about 29.1" versus about 27.1" for 205/75/R15. You have to multiply your odometer driven miles by 1.074 to get your true driven miles before figuring your mpg.

01 Convertible; Electric Fan; 3" Up Your Kia lift spacers; Tj 104's; 31x10.5x15's on Centerlines; Rear LSD.
GONE, all I have left are a few spare parts and the wheels.