State Bicycle Fixed Gear Deep Profile Wheel Set
State Bicycle wheels are still cheap (under $200 for the set) but they are of great quality!
The wheels are 43mm deep (once again, I prefer deeper rims) and they come with Quando hubs. The rear wheel is a flip-flop although it only comes with a pre-installed fixed gear cog. You wheel need to buy a freewheel cog if you want to ride freewheel.
The wheels weight about 5 pounds each which is very lightweight for such low price wheels. Both front and rear wheels are machined for brakes so you can easily ride it as a single speed bike without any worries.
Unfortunately no tubes or tires are included with this wheel set.
This wheelset can be purchased for $169 from Amazon (free shipping).