I agree they look like 26" wheels. I'd call it an ATB though not a full fledge mountain bike. the raised handlebars, bolt on rear wheel and double chainwheels make it appear to be a base model.
hey why did someone use P clips to mount the rack instead of the brazeons?
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“One morning you wake up, the girl is gone, the bikes are gone, all that's left behind is a pair of old tires and a tube of tubular glue, all squeezed out"
Sugar "Kane" Kowalczyk