A quick troll about the web gave me this........
139.7mm = 5.50"
If you are interested in wheel adapters so you can put on a rim with a standard bolt pattern, take a look at
http://adaptitusa.com/index.aspx
They do not list 4X140mm on their website, but a (4x140) subaru brat forum user called them up and they can do them. They quoted:
4X140 --> 5X100
$77.25 each
4X140 --> 4X100
4X140 --> 4X108
$57.25 each
Prices quoted Feb 2011
Any good?