^^^SiRvInO":1zexckkg said:19 tooth rear cog would be good
Make sure the tensioner lines up exactly with your cog otherwise there will be probs, and adjust chain length so its pretty tight
If you buy a more expensive tensioner i.e. Rohloff or NC-17, which are both like half rear mechs, you can adjust the rear cogs by about 6 teeth without changing the chain length, or run a 2 x 2 set up..2 x chain rings and 2 x cogs
Off road single speed ration is 2:1..so 40 up front and 19 rear will be fine off road