I have been looking in vain for a set of steel wheels and so I took a punt on some from and eBay shop in Poland. I presume they were made there though they could be Chinese. Anyway they seem ok, decent steel thickness and heavy enough. About £100 each.. Just in case anyone is interested. I'll report here once I get driving on them. These are for a set of mud / play / overlanding tyres.
Pardon our interruption...
www.ebay.co.uk