who makes this?

who makes this and where can i find them?

http://img444.imageshack.us/img444/9486/f1ac1os1.jpg (http://imageshack.us)

I believe those were made by Studio 27 and are probably hard to find now.

Are those for 1:24 or 1:18s?
The reason why I'm asking is that there's a German company that specializes in metal rims for 1:18s and those looks alot like what they have.

I think the Revell die-cast WRX kit comes with something similar.

they are 1/24
and thanx for the help