This depends which car you have. There are a number of different 5 stud hubs, but the cheapest method is to buy s/h wheel bearing housings/struts with the hubs in as standard.
Type 89 coupes use an offset (et) of 37, but 80/90 use 45mm. B4 cars are all 37mm.
Due to the above, it is not straightforward to pick the correct donor. S2 front and rear probably right for a 20v or v6 quattro. but for 2wd cars, you may need rears from a 100/earlyA6.
It is necessary to use s2 rear hubs on the front for some cars, (maybe the 45mm 80/90 - not sure?)
The 10v I think uses smaller diameter wheel bearings than the 20v/v6/s2.
I changed front wheel bearings on my '98 passat, the inner race did not seperate like it does with the older cars, and I'm fairly sure there were 2 different diameters for the inner races. If you were to use a4/passat hubs, you would need to fit a4/passat bearings - if the outside is compatible with the early wheel bearing housing.
Sorry I've answered your question with more questions, but it is a confusing issue! You could try searching some of the american audi forums, their choice of wheels is not good in 4x 108, they also did not get the s2.