It is also important to note that the center hole needs to be big enough to fit the locking hubs. I don't have the size at my fingertips, but a quick measuring of the center hole before rushing out to buy a set would be in order. Junkyards are gagging on these wheels so you should be able to get a set cheap if you don't mind plain and used.
Just about any Samurai/Sidekick/Tracker will interchange in a pinch -- but the backspacing is different between the Sidekick/Tracker and the Samurai.
I run with early Ford Bronco (the full-sized truck) aftermarket wheels shod with 30" BFG A/T KOs on my Samurai. I imagine that, with a mild suspension lift, I could put them on my Tracker.
Hope this helps!