I've done KE55 gear into a KE20. Front and Back. For the back u need to do what the guys have said above. Shorten the KE55 axles a few mm after making sure the diffs are the same type. U need to use the complete KE55 brakes. It will give you the 114.3 stud pattern and bigger brakes! Offset will remain unchanged because u will cut the axles to the same length as the ones u pull out.