Good used rear end differential removed from a 1982 300D turbo with 180,000 miles. If your rear end is howling replacing with a good used unit is the best way to do. These can be very expensive to overhaul PROPERLY.
If you have a 123 240D or 300D non-turbo and desire better fuel mileage for freeway driving then I recommend you replace your rear end with this lower ration unit. I have done this on a number of 240D four speed manual cars and it makes a great conversion. On the 240D automatic you will lose low end acceleration on takeoff - you will have to decide what you need most. When placing this is a 300D non-turbo if you adjust the shift points you will not notice much difference it power at all - only lower engine speed when driving 70 mph and that is a big plus!