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</span><table border="0" align="center" width="95%" cellpadding="3" cellspacing="1"><tr><td>Quote (DrDubbleB @ June 26 2002,9:29)</td></tr><tr><td id="QUOTE">40 = size of sidewall of tire aka profile (mm)</td></tr></table><span id='postcolor'>
This is incorrect.
The second number is the profile, but it is not just a sidewall height in mm. It is the sidewall height expressed as a percentage of the width. A 215/40ZR17's sidewall would be 215 * .40 = 86mm tall.
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