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Join Date: Feb 2006
Location: Sin City, Nevada
Posts: 2,886
Bikes: Catrike 700, Greenspeed GTO trike, , Linear LWB recumbent, Haluzak Horizon SWB recumbent, Balance 450 MTB, Cannondale SM800 Beast of the East
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For the 700 X 38C, 38 mm = 1.49 inches. So, one bike has tires that are 1.5" and the other has a tire that is 2.3 inches wide. There is also a difference in the diameter of the rims. The 700C wheel has a bead seat diameter of 622 mm. The decimal 26 wheel is probably 559 mm for the same measurement.
Comfort is going to be a combination of tire pressure and width. A wider. lower pressure tire takes up more road shock but will be somewhat slower.