Simple Tyre Tutorial
This tutorial shows a "quick & dirty" method of creating Tyres using a "low poly" mesh.
It is not meant to be the most detailed or accurate method (there are other tutorials on the internet that outline detailed tyre creation with all the little subtle bumps and indents - excellent for closeups) but the method outlined here will create a tyre that will be more than realistic enough for most shots - but using a LOT less polys than a Mesh/Turbosmoothed mesh.
LINK:
http://www.dmmultimedia.com/3dtips_09.htm