They are American Racing Shelby GT40 wheels. They are 3 piece design and take 2 months to custom build when ordered. Pretty much, these are the most top of the line wheels made for s197s. They have Michelin Sport P2 tires on them. I believe the sizes are 255/35R20 and 285/30R20. The package goes for about $7200 new! Im looking to get $3200, but if you are interested let me know and maybe we can work something out. Oh yea, they are on my GT, but are GT500 offset.