Backspacing is the depth of the rim from the mounting surface to the inside edge of the rim.
Offset is the distance the mounting surface is from the CENTER of the rim. Lets say your rim is 8" wide, the center line will be at 4". The offset will be measured from this line to the mounting surface (the flat area that goes agains your drum or rotor when you put the rim on your car). If this surface is on the inside of the center line, you have negative offset, if it is on the outside it has a positive offset.
Hope that clarifies it..

Ken
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