Check out the gearing thread elsewhere in this forum. On my '99 300, it works fine in a variety of conditions with the stock gearing. The 300 has such a fat power delivery that if any motor does well with the wider spacing this one does. I may tweak it a bit for the 20 mph stuff to aid in exiting turns, but it works fine as it is.
The bike will run an honest 80 mph+ with the stock gearing if that is of any matter to you. Not bad for a tree banger. Cruising at 50-55 in 5th is a breeze. 4th gets used with the motor reving pretty hard in the sand whoops at 40+ mph. 3rd pulls from 8 mph up to 35, so not alot of shifting is required with the 300 unless you are really trying to hammer out of the tight turns and have lots of traction. Then a downshift to 2nd may be warranted. Otherwise, just click it into 3rd and set the cruise control ;) .