Originally Posted by Buddha Knuckle
My observation is that both 700c and 26" wheels have enough tire selection to let you achieve a personally pleasing balance of ride compliance and low rolling resistance. So the comfort issue is a non-issue.
Comfort is directly related to the volume of air contained in the tire. To get a similar volume of air my Schwalbe Big Apple (700c x 2.00) holds, your 26" tire is gonna have to be like 3.75" wide...I guess comfort IS an issue. I know that there are only a few bikes on the market now that will handle this kind of rubber, but this is a viable option.