WHEEL & TIRE KITS. MSA M26 Vibe ATV Wheel - Milled/Black [14x7] +0mm 4/110 [M26-04710M]. ATV / UTV WHEEL & TIRE KITS. ATV / UTV TIRES. ATV / UTV WHEELS. Typically a positive offset wheel is used for the front and rear of ATVs with independent rear suspension (IRS).