FredYozzasport said:offset is basically where the hub face of the wheel is in relation to the centre line on that wheel
ET40 means the hub face of the wheel is 40mm from the centre line
ET30 means its only 30mm from the centre line (hence the wheel sticks out further)
Loony said:Profile is to do with the height of the sidewall on the tyres.
ET45 is correct for 182s with cup pack, i have a feeling the offset is different on non cup wheels due to the actual width of the track on the car being less.