JARblue

Wheels and tires. Just tires doesn't make sense - if you're going square for performance, square tires on different sized wheels means one set of axles isn't fitted with properly sized tires, compromising your handling. The other reason people go square (or more accurately, one of the additional benefits) is the ability to rotate your tires. You're not gonna be able to do that if you don't have square wheels also. Well, I guess you might depending on the wheel fitment, but you certainly wouldn't want to.

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