Eugene A. has recommended a deer drag harness from Cabela's:
When you get a tire (tyre to those of you that think there is a u in color) to drag a good way to attach your cable to it is to use a big screw eye. Drill a hole through the tire, screw the screw eye through the tire and into a 4" x 4" block of wood. Get some cable from Home Depot or wherever and make loops on the end with buckles you can get from hardware and attach it to the tire with a caribner and the same on the other end to a $10 deer drag harness from Cabelas. ..."