You've got it the wrong way around, Paul: It's always about the diameter of the sprockets/pulleys/whatever. The fact that sprockets happen to have teeth just makes it easier to figure out the ratios.
Thanks Fabroman.
I do understand about the diameters, that is why I said that with pulleys you use diameter instead of teeth. What I was trying to say, just to make it easier for the op, was that the relationship between diameters within each individual pitch sprocket is always going to be the same. You won't use a #35 with a #40. So to make it easier, and less complicated to understand, when calculating gear ratios using sprockets, using just the tooth count is much easier.