The tire diameter does affect it, but ever so slightly (unless you're running 28-inch tall tires Vs. 25-inch)...
The post above did not print as I had typed it. I'll try again. RPM=(MPH x Final Drive Ratio) divided by (Tire O.D. in inches x 0.002975)
That sounds pretty close. I think my RPMs increased by about 500 when I switched from 3.00 to 3.55 ...