I would stay with a 12" rim and go with the 26" tires. I only noticed a small amount of power loss on top end with mine and they will make it ride better and turn easier in every condition you can think of.. I have heard the 14" rims make them ride a little rougher than the 12" being you have less side wall for flex they get stiffer. I really do love my XTR's and would recommend them to anyone looking to upgrade to a better tire... As far as rims go I really like the SS rim from ITP but my dealer didn't have them at the time I was buying tires but that is what I would go with, right now I have my XTR's mounted on stock steel rims