1:24 Todd Bodine's ISM Racing No. 35 "Tabasco" NASCAR, 1998 (R/W)

[Wardukw]

Kit ive used these on rubber (Tamiya) tyres ..bike and cars ..hard rubber like Revells and Monograms ..plastic like AMT and resin like BlackDog with the same results..yep different grits are needed as one wont do all but its worked every time ..i used them on the hillclimb cars tyres and the Ford pickup ..the back tyres on the Ford are Tamiya F1 tyres and the hillclimb cars are AMT ..same reaults..flat and even across the entire tyre.
I use them on all my tank builds aswell.

[zenrat]

I usually use foam sanding pads.  The ones about the size of a cigarette packet sold for DIY use.
While actual sanding time is not as fast as chucking the tyres in an electric drill, that can often be a chore best avoided (a universal adjustable tyre holder suitable for 1/35 to 1/20 vehicle tyres would be nice).
The pads will do the job with some elbow grease.

[Wardukw]

We all have our own likes and dislikes when we build and what works best for us..i use the sanding blocks aswell but not on tyres..to soft for me but their brilliant on real cars 
I agree Fred..a tool for wheel sanding would be good but the annoying thing is a whole heap of wheels i play with done have a see thru centre..always have a axle so the buggers are solid..now if be a happy camper if a tool for all wheels was out there.
Tank road wheela with centre caps are great..shove the right size bolt in and go..saddly there few and far between and it gets a bit much when ya have 18 of them to sand..or more .