Ipaid $10.00 for both wheels and rims on E-bay plenty of them for sale. You may have to be patient to win them cheap but you will get them if you keep checking. I would of bought larger wheels but I couldnt argue with the price. The rest of the cost is in inexspensive PVC pipe and fittings and a piece of galvanized pipe as a axle for strenth. OK I did have the bunk carpet to pad the homemade cradles on hand so add a dollar or two