This is the Tracer WH-TH7526140D7-CP Chrome Bike 80mm Rims 26" Wheel Set for 7-Speed Disc Brakes.

Product Specifications:

• 26"-PS75 Wheels set 80mm 26"x3"x140H 7SP, with tyre cushion, High quality
  mirror electroplating, Chrome
• Hubs/F: SF-HB27F, 3/8"*14G*140H*135*175MM CP
• Hubs/R: HB-27R, 3/8"*14G*140H*190*230MM CP
• Disc brake disc: MK-01, 160MM