Product review (4 stars): Good quality, fair price
Ordered August 2015, the 27 inch kit came with 4 wheels.  Wheels were fine and retaining clips suitable, my only reason for giving 4 stars was the belt that came in the kit was slightly thinner (width wise, not thickness) than what was on my dryer.  The new belt probably would have been fine, but I reused my existing belt since it was still in good shape and have a spare now.  Would definitely buy this kit before buying separate pieces.