Four 16x4 1940 Ford wheels. I believe these are 40 only. The two with tires are off of my Dad's 51K miles 40 Coupe. The other 2 I picked up at a swap meet. They all look to be in great condition. Pick up only. I will be selling quite a bit of pre-war Ford parts in the coming weeks. Ph. 419-234-2628 or PM. NO TEXTS