These are definitely 26" rims. I put them up next to the wheels on my Trek 1200 and you can tell they are not 700c. They are 32 spoked wheels as well. The rear cassette has ULTRAGLIDE on it and the tooth count goes from 12 to 21 in 8 gears.

As they will not fit the Trek 730 I'm rebuilding for the wife, I'm going to sell them as soon as I get a popped spoke fixed.