I installed LED's on my trailer
this spring. Got the entire setup, 2 tail/rear sidemarker lights, 2 amber front clearance lights, and the 3 lamp wide load clearance lights on ebay for $69.95. Installation was easy, I just had to drill a couple of holes for the tail lights. I used butt connectors that have the built in heat shrink tubing with adhesive sealant. Just crimp them on and hit it with a heat gun, instant waterproof connection. I am very happy with the conversion. The stock lights on the magic tilt trailer are cheap crap, always falling apart and burning out. Drove home at night without lights more than once before I changed them. The LED's are bomb proof and much brighter than the stock ones. Short of backing them into something and smashing them they are indestructo. Practical Sailor did a review a while back on LED's and couldn't break them. They even drilled holes in the lens and let them fill up with salt water. No failures.Here is a link to some Wesbar lights that will fit the 240 and 260 magictilt trailers. The price for these is $80.00 plus $10.00 shipping, but I found the same kit for $70.00 a few months ago.