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It's really very sinmple. 15" wheels will easily fit any 240 series. That's what came on the 240 Turbo models - with 195/60/15 tires - a common size and available from cheap to expensive depending on the quality and speed rating. All 140/160/240/260/740 models use the 108mm bolt circle. 140/160 models came with 15" steel wheels. Those rims would be very narrow compared to later Volvo rims. I'd opt for 740 steel rims if that's what you want. A 195/60/15 tire may alter your speedo reading by a tiny amount. The 140/160 models normal tire size was 165/15 (aspect ratio was not specified back then but on the order of 78-80 -- skinny). I put new 15" tires on my 2002 S40 recently. I don't recall the exact amount--something like $70 mounted and balanced. Considering I'm likely to get something on the order of 75k miles out of them - cheap in my book. - Dave