So much fail on both sides in this thread. Op is obviously in over his head, but why waste money on starting small? The front swap is only moderately difficult. The rear is simple, it's leaf spring. My 80's dodge rear 60 was litery bolt in, perches in the right place, 1310 yoke, no more work than installing a lift. Buy a set of xj brackets and weld them on(in the right place) to a drivers drop front axle and you can bolt it to any xj kit. Yes you'll want frame stiffeners, plating and bracing the steering box area, I'd say ram assist for both turning and taking stress of the unibody. No it's not a weekend build, no it's not cheap, yes it will require some fab skills, but it's not rocket science, you don't need to wheel on 31's to wheel on 38's later. If you know you want big tires, it's just a waste of time and money building small first. Bolting on a 3" lift won't teach you anything about an axle swap. Yes the op could have found all the info he needed through research, could have came off as more informed with a plan and less vague and general questions. He could have found out easily that wj's don't have a 44 front and the d44a in the rear is weaker and more expensive to build than a standard 44. He'd have found that 5.38's aren't available for a dana 30, and are ill advised for a 44 due to how small the pinion head is. If you want 37's or larger go dana 60 front and 70 or 14 bolt or 10.5 ford rear. The chevy front 60 isn't bad if you were thinking doubler, as you can run a dana 300 and not have to flip it. Yes some of this is more advanced and far from cheap, but why build what you know you don't want. Building it how you want it to end up will always be cheaper than building in stages.