5x114
The fronts come with new bearings...should be about $450.
For the rear, save yourself some money and get some s14 rears or na 300zx rears. They bolt on.
My 5-lug conversion costed a total of $250 using s14 front hubs/spindle and na 300zx rear hubs. You also need to press s14 ball joints into the s13 lower control arms for this to work. S14 control arms are too long fyi.
Look up at nismofreaks stick for more info and search for 5-lug s13 conversions...lots of info here.
Also, a nico member did a swap overview using GTO conversion hubs and na z32 rear hubs. It's on
http://www.sillbeer.com