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If you are doing a traditional installation, you will need to replace the wheel_gn4.DFF and wheel_gn5.DFF that are inside the GTA3.img file that's in the MODELS folder within your game directory. In case you are using Modloader, the process is much easier, you could drop the download in a folder and that should be enough.
by default they replace Virtual and Access rims that are selectable in car the modding garages.