Which is a lower gear?

Ok, gear heads...I'm not smart enough to figure this out: Which is the lower gear:

38T crank & 18T cog
44T crank & 20T cog

Looking at single-speed beach cruisers...

Thanks!

38x18 = 57 GI
44x20 = 59.4 GI (taller)


http://sheldonbrown.com/gears/


Really to compare two speeds, all you need is the gain ratio = front/rear (i.e., how many times will the rear wheel turn, for every turn of your cranks?)

Thanks Oak!