[duderiffic]

Sure... but doesn't the offset also depend on the width of the wheel... because taking that the midpoint of a 8" wheel is 4" and the midpoint of a 10" wheel is 5" on the 8" wheel with a offset of +35mm would be equal to a 10" wheel with a  +60mm because in order for the wheel to be flush with the fender the bolts would have to be further into the wheel... although it may just be that I don't understand how offsetting works.

(- - -H-/- - - -)      (18x8 wheels +35 Offset)
|- - -H-/- - - -|      
|- - -H-/- - - -|
|- - -H-/- - - -|          
|- - -H-/- - - -| -------------------  
|- - -H-/- - - -| -------------------  
|- - -H-/- - - -|      
|- - -H-/- - - -|      
|- - -H-/- - - -|      
(- - -H-/- - - -)      

Notice the distance between the center and where it should bolt has been increased.. it seem that since the wheel is two inches bigger, in order to be in the same place as the +35 8" wide wheel you'd consider you start at 5" instead of 4" and since there are about 25mm (roughly) in an inch ... add 25mm
Is that how offsetting works?
(- - -H- -/- - - -)       (18x10 +~60mm)
|- - -H- -/- - - -|      
|- - -H- -/- - - -|
|- - -H- -/- - - -|          
|- - -H- -/- - - -| --------------------    
|- - -H- -/- - - -| --------------------    
|- - -H- -/- - - -|      
|- - -H- -/- - - -|      
|- - -H- -/- - - -|      
(- - -H- -/- - - -)      


Jeff