the AXIS wheels i mentioned DO NOT have a different offset for front and rear but DO have different lip widths; they accomplish this via different face depths (shallow in front and deep in rear). offset is exactly the same front and rear (ET 40 aka +40mm). i think you (and many others) may be confused w/ what "offset" is and are using the word erroneously.
quick explanation about offset: imagine all of this from the view of the car from directly behind it. offset is the plane where the wheel meets the hub in relation to the centerline (0 offset) of the wheels width. changing offset while keeping the width constant effectively moves the wheel in or out from the centerline of the car; a low or negative offset pushes the rims out and conversely a high offset sucks the wheels in under the car.
here is a good artilce explaining offset (if my explanation didn't convey the definition well enough):
http://www.discounttire.com/dtcs/infoWheelOffsets.dos
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