I bought a cheap kids 20" bmx-style bike today for $11.99 at Goodwill, mainly to get the front wheel, which will be the front wheel for my recumbent.
Not great quality, but probably good enough. It has aluminum rims at least. The wheel needs some attention to get the tension evened out, and it'll need a narrower tire. I also salvaged some reflectors and a stem and other little stuff from the bike.
So here's the wheelset for the recumbent as it stands now, although according to
Andrew Carson, the guy who made instructions for the recumbents, 26" wheels work better than 27" in rear. This one's a 700c wheel.