what are the specs on the 60 it sounds like a late model combo from a ford f350 and where are you finding the 37's at  
are you willing to strap them to a pallet and hip them to illinios 
The set I found was $600 for a HP60 and $200 for the Sterling 10.25 both out of the same 93 F350.  I called him and he said that the front was missing the lock out hubs and brake calipers.  After reading into the swap a bunch more though, I don't think the newer HP60 is the way to go.  It can be used, but it is not as easy of a swap and best done by cutting the tube length on the passenger side.  So no go, at least for me, with that front.  I will probably go and take a look at the rear though.
I talked to another guy tonight.  He has a HP60 out of a 79 F350.  The 78-79 F350 HP60 has a longer driver's side axle tube and is much more desirable for a swap into a TJ.  He makes it sound like the axle is in near perfect condition with 4.10 gears.  He's asking $700.00 for it, so I will probably go and get it.  From everything I have read, its hard to find the 78-79 F350 HP60 for less then $1000.00, so $700.00 would be a great deal.
Once I start getting a few more of the big parts in, I will start a new thread for the build.  I am looking forward to getting it going.  Obviously, everyone can tell by now which direction I decided on.  So far, the parts I am loking to use are as follows:
79 F350 HP60 4.10 gears - $700.00
93 F350 Sterling 10.25 4.10 gears (welded) - $200.00
TNT HP60 Front Axle Truss and Brackets (Part Number TNT-TT-1185) - $474.70 w/ all front brackets
http://www.jeepinoutfitters.com/scripts/prodView.asp?idproduct=1559Poly Performance TJ Rear Axle Bracket Kit - $225.00
http://www.polyperformance.com/shop/97-06-Jeep-TJ-Rear-Bracket-Kit-p-16942.htmlNate, what you think of those bracket kits?  I know I could get just the front brackets for about $50.00 less, but I figure why not get the kit that will also give me a truss while I am at it.
I’ll then use the H1 Double Beadlock rims and Military Goodyear 37’s.  I know the tires are not ideal, but air them down enough and they should do ok.
The things I have not quite figured out yet is what to do for the steering.  I have a whole steering set up from an old fullsize Ford already.  I don’t know if I can take parts for it and make it work in my TJ?  I’m not sold on building a OTK steering set up as yet, but who knows.  Also, I need to figure out if the current location of my gas tank will clear the Sterling 10.25 Rear.  After I get it all in there, I will get the drive shafts made.  I already have a Super Short SYE and a few other parts I needed anyways.  I will install them as I do this build.  No point in doing it all then pulling it all apart again .