Dale, is your new sending unit a correct Smiths unit? Different sending have different ohm readings. From what you're describing, it sounds like both the sending unit and the gauge are both working, the reading is just way off. The correct unit (on my '74, but I don't think year matters) reads 18 ohms at full and 240 at empty. It appears that your sending unit may not be correct for the guage. Summitracing.com lists several ranges of guages and sending units. If the sending unit is not correct, they are available frequently on Ebay.