Here's a new set of resin 1/48 Curtiss P-40 Wheels with Diamond Tread from Ultracast.  These are designed to fit all variants of the P-40 kits except the P-40N.  These wheels are straight forward to use but for Hasegawa kits you will need to remove the alignment tab in top of the kit axles. 

There are 2 wheels in each set.  Clean up is very minimal and the seats come attached to a casting block with a reasonable thin connection point and removal is easily done.  The detail level is exquisite and you can see in the photos.