............the following great sites for their wealth of knowledge pertaining to dishing and spacing wheels.
http://www.fixedgeargallery.com/wheels/
http://www.sheldonbrown.com/deakins/...onversion.html

I’d never dished and spaced a rear wheel until today. I was super easy, and the wheel is truer than when it began. The hardest part was wrestling off the gear cluster. I used the original steel 27 inch wheel. I got it perfectly centered in the stays, true, and a straight chain line in about 90 minutes. I’m thinking with some practice I could do this in approximately an hour.

Oh yeah, the bike is a Ross Superior, beater gasspipe variety. Cheers!!