vo940;116565 wroteSpac;116561 wroteAlso, I'd do my research before committing, but 4x114.3 should be absolutely fine on a 240. It's what the Evo3 Lancers had from the factory...
Also early s40s had PCD 4x114.3
Yeah, the Evo was the heaviest and most powerful 4x114.3 car that sprang to mind.
My brain is completely blank WRT what 940 front stub axles looks like, but it might be possible to fit S13, Scorpion or R31 hubs?!
Scorpion should be an easy conversion onto an early 240 (Holden bearings in every case).
I'm pretty sure there isn't enough meat on a Volvo axle to redrill to 114.3 pattern, although maybe a normal/straight shank wheel stud would be OK.
How much effort do you want put in to a set of cheap wheels? Probably easier to wait for a 5x114.3 set to come up, and then buy adaptors.