You can't go wrong here! My stack of 4 x 235 x 40 18" tires is now covered and actually looks fine. The fit is perfect. I looked at the pictures that a few others have posted with tires of the same size and they looked with the medium size doesn't look that good so I bought the small one (25" which is almost exactly the size of my tires) and it fits perfectly. Don't be afraid and choose a larger size if you don't need it - go for it take a moment and measure your hoops and get the right size - you can't win!The zip and materials used feel heavy and I'm sure they will last.
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