Couple of 700C wheels with freewheel options here:
http://www.bikepartsusa.com/view.asp?f_c=Wheel&f_c2=700
They also have some 27" wheels if you perfer:
http://www.bikepartsusa.com/view.asp...l&f_c2=27+inch
If you perfer geared this is your cheapest option.
I perfer fixed so I would go with an inexpensive fixed wheelset.
Nashbar has thier fixed gear rear hub real cheap:
http://www.nashbar.com/profile.cfm?c...bs/Rear%20Hubs
Craig