1999 Audi S3 alloy fitment, sizes and clarification needed !!!

Yes. The lower the offset, the further out the wheels will go. A freind put a set of LM's on his mk4 golf with a ET25 offset. Looked great at the back, but was a little too much poke at the front. An ET of 30 would be best at the front, and 25 at the rear, but this will be a difficult combination to get I would imagine. But would look ace.

The alternative, for proper stance, is ET35 all round, 5mm spacers at front, and 10mm spacers at the back. Or ET30's, with 5mm spacers at the back.

This is why its easier to put 5x112 wheels on a 5x100 car. As the ET of the 5x100 allows for the use of adaptors. Trying to put ET35 wheels on a car with an original ET45+ already gives 10mm poke before even thinking about the width of adaptors.

Calculator here: http://www.1010tires.com/WheelOffsetCalculator.asp
 
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