Plenty of good tires out there for 27" rims. Any x-mart will have tubes that will fit. DON"T get the 'slime filled' ones...they're more trouble than they're worth. http://www.bikeisland.com has tire liners to help against flatting(everyone's common enemy). You'll need a seat bag, tire levers, multi-tool...not a Leatherman, but one that's bike specific, patch kit, chain tool(more important than one would think..Park makes a nice compact one for about 15.00), frame pump(get a Topeak Road Morph w/guage...it's the ONLY pump for a daily bike commuter).

If your bike still has the old school solid axle in the rear, you'll need a small(6") crescent wrench, too. May seem like alot of stuff, but you'll use everthing I've listed at some point. Carry at least one extra tube w/you. BTW, bikeisland has all the stuff at reasonable prices, don't charge shipping and you'll have your stuff in 3-4 days.

So, take the 2-300 you were going to spend on a bike and you'll have a fully tricked out commuter rig. If you're going to ride at night get 2 Planet Bike Superflash blinkies and a Niterider Trailrat Headlight. It's 10W...plenty of power and is available for 99.95 at http://www.brandscycle.com They don't charge for shipping when you spend over 50.00. And like another poster said...have fun!

God Bless all the newbies!