They are 27"ers, I purchased the wheels through Ebay from Fly Bike shop although a lot of people seem to offer this same wheel set they had the best price, cheaper than building my own wheels, they are built by Wheel Master

The rims are Sun CR18 36 hole, they are really nice double walled rims and come with the inner faces polished. The hubs are formula track hubs, the spokes are SS straight gauge Swiss DT 2.0.

The wheels were very round when I got them although perhaps a little under tensioned all around, I thought I would ride on em for a while before tightening them and truing them any further.

The tires are Panaracer 27" by 1 1/4" Tour Guard

I will eventually rebuild the original front wheel, but the bike was missing the original rear wheel, which was part of the impetus for converting it in the first place.