Tires

  The most recent car I am looking at is equipped with OEM 17X7 5x114 +55 wheels with optional 215/45-17 Hankook RS3 tires measuring about 24.5" tall.  Most popular size tires for this wheel size are closer to 25", and the few 40 series tires that are available measure closer to 24".

http://forum.miata.net/vb/showpost.php?p=5452226&postcount=25