for my 5VZ-FE (3.4L), i use a filter for a 1995 3.0L Taurus. yes, for a FORD.

i personally like the NAPA GOLD filters. good stuff, easily found, and affordable.

3.4L Toyota Filter Specs: (according to http://www.napaautoparts.com)
Item#: FIL1348

Price: $5.79
tax and shipping not included

Attributes:
Gasket I.D. (Inches):2.43
Gasket I.D. (mm):61.72mm
Gasket O.D. (Inches):2.734
Gasket O.D. (mm):69.44mm
Height (Inches):3.404
Height (mm):86.46mm

O.D. (Inches):2.921
O.D. (mm):74.19mm
Style:Spin-On Lube Filter
Thread Size (inches):3/4-16
3.0L Ford Filter Specs: (according to http://www.napaautoparts.com)
Item#: FIL1516

Price: $5.99
tax and shipping not included

Attributes:
Gasket I.D. (Inches):2.43
Gasket I.D. (mm):61.72mm
Gasket O.D. (Inches):2.734
Gasket O.D. (mm):69.44mm
Height (Inches):4.828
Height (mm):122.63mm

O.D. (Inches):2.921
O.D. (mm):74.19mm
Style:Spin-On Lube Filter
Thread Size (inches):3/4-16
the ford filter is $0.20 more, but has ~50% more filter media...

another candidate is the filter for a 3.0L Mazda, but I don't know what year range.

Item #: FIL1512
Attributes:
Gasket I.D. (Inches):2.43
Gasket I.D. (mm):61.72mm
Gasket O.D. (Inches):2.734
Gasket O.D. (mm):69.44mm
Height (Inches):5.842
Height (mm):148.39mm

O.D. (Inches):2.95
O.D. (mm):74.93mm
Style:Spin-On Lube Filter
Thread Size (inches):3/4-16
this one has ~70% more filter media than the standard OEM toyota filter!


now check this out! the Toyota 3.0L V6 (and also true for the 2.7L, 22R, 20R, etc) takes the same filter as the 3.4L. that means that you can also use the ford filter - if it will fit in the location - i'm not sure about that one though.

3.0L Toyota Filter Specs: (according to http://www.napaautoparts.com)
Item#: FIL1348

Price: $5.79
tax and shipping not included

Attributes:
Gasket I.D. (Inches):2.43
Gasket I.D. (mm):61.72mm
Gasket O.D. (Inches):2.734
Gasket O.D. (mm):69.44mm
Height (Inches):3.404
Height (mm):86.46mm

O.D. (Inches):2.921
O.D. (mm):74.19mm
Style:Spin-On Lube Filter
Thread Size (inches):3/4-16
however, you still need to check to see if it will physically fit into the spot for the filter.

another interesting fact is that the V8 engine in my UZJ-100 Land Cruiser (V8) takes the same filter as the 4Runner, which is a prime candidate for the larger Ford filter since it also takes quite a bit more oil. the more media, the better...

the idea is to look at your filter side-by-side with other filters of the same diameter. find on that has the same gasket diameter and same thread diameter/pitch, but with more filter media (overall longer).

also:

From what I understand it's (larger filter) not a good idea. Not good on cold start, oil doesn't get up into the valves and cylinders as fast as it would with the standard size filter.
not true with current quality filter designs. most - if not all - will have an anti-drainback feature. they hold oil in the filter when the engine is off. as soon as oil reaches the filter, then oil leaves the filter - by simple displacement - so there is no change in effective time for the oil to reach the most remote passages in the engine.

Relief (By-Pass) Valve. In a full flow system, all of the oil passes through the filter to reach the engine. If the filter clogs, an alternative route to the engine must be provided for the oil, or the bearings and other internal parts may fail, due to oil starvation. A relief, or by-pass, valve is used to allow unfiltered oil to lubricate the engine. Unfiltered oil is far better than no oil at all. This relief (by-pass) valve is built into the engine block in some cars. Otherwise, the relief (by-pass) valve is a component of the oil filter itself. Under normal conditions, the valve remains closed. When there is sufficient contaminant in the oil filter to reach a preset level of pressure differential to oil flow (around 10-12 PSI in most passenger cars), pressure differential on the relief (by-pass) valve causes it to open. This condition can occur when the oil filter has become clogged or when the weather is cold and the oil is thick and flows slowly.
for a toyota filter, the by-pass pressure is higher. since there is less filter media, then it can more easily become clogged. however, at 20-psid, you're loosing quite a bit of flowrate once you clog the filter media enough to trigger the bypass valve to open. w/ the other filter (lower bypass valve opening), the valve will open with less pressure differential, but the chances of that happening are diminished since you have more filter media that has to get clogged before it creates enough back-pressure to trigger the by-pass valve. with 40% more media, then it would be the equivalent of having a ~11.2 psig by pass on a toyota filter (estimated by simply proportionality).

to me, the slighty lower number is better - as stated above, unfiltered oil is better than no oil at all. considering how toyota engines will sludge with old oil, then the lower bypass trigger is better in my opinion.