I've been wondering this as i travel 27 miles one way to work going over three mountains. I call them mountains in Pennsylvania but realize I am really a "flatlander" compared to others here. I drive an 4 cylinder Accord with manual transmission. I was taught to always downshift when declining the mountains to "save my brakes/rotors" but was wondering if it is cost effective and beneficial. When I drop the car into 3rd or 2nd gear down the inclines the rpm's will run up to 5000. Granted, I would never let the car run into the redline at 6500 but the car is "screaming" pretty good at 5000 rpm's. Does it use more/less/the same amount of gas to decelerate at 5000 rpm's compared to accelerate at 5000 rpm's? Is there more engine wear with decelerating? Wonder what it does to gas mileage? With the price of gas should I put my car in neutral and use the brakes down the mountain? I know people do this because I follow them and there is no denying the smell of overheated brakes. Replacing brakes/rotors isn't cheap either! I also drop to lower gears with my automatic transmissions going down the mountains. What does everyone else do? What is best practice/cost effective/less wear and tear on vehicle?