More info here:
http://www.bmwclubmalaysia.com/foru...Hub-Sizes-Hub-Centre-Bore-Sizes-and-ET-Offset
.........................
All ET/OFFSET is still dependent on tyre and wheel size so bear this in mind if you are trying to fit wheels from one model to a different model, also if the car is lowered then you may have issues with rubbing/non fitment due to fouling.
The higher the ET number the more the wheel will sit inside the wheel arch
1 Series E81/82/87/88 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 35-45
3 Series E21 = PCD 4x100, centre bore 57.0mm and M12x1.5 bolt thread. ET 12-20
3 Series E30 = PCD 4x100, centre bore 57.0mm and M12x1.5 bolt thread. ET 15-35
3 Series E30 M3 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 27-30
3 Series E36 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 30-47
3 Series E36 M3 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 35-47
3 Series E46 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 30-47
3 Series E46 M3 = PCD 5x120 centre bore 72.5mm and M12x1.5 bolt thread. Fronts ET 30-47, Rears ET 20-27,
3 Series E90/91/92/93 = PCD 5x120, Centre bore 72.5mm and M12x1.5 bolt thread. ET 30-45
3 Series E90/92/93 M3 = PCD 5x120, Centre bore 72.5mm and M12x1.5 bolt thread. ET 34-37
5 Series E28 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 18-25
5 Series E34 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 13-20
5 Series E34 M5 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread.
5 Series E39 = PCD 5x120, centre bore 74.0mm and M12x1.5 bolt thread. ET 15-25
5 Series E39 M5 = PCD 5x120, centre bore 72.5.0mm and M12x1.5 bolt thread. ET 15-25
5 Series E60/61 = PCD 5x120 centre bore 72.5mm and M12x1.5 bolt thread. ET 15-32
5 Series E60 M5 (Saloon) = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 12-32
5 Series E61 M5 (Touring) = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 12-32
6 Series E24 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread.
6 Series E63/64 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 14-20
6 Series E63/64 M6 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 12-20
7 Series E32 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 19-26
7 Series E38 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 13-25
7 Series E65/66/67/68 = PCD 5x120, centre bore 72.5mm and M14x1.5 bolt thread. ET 10-25
8 Series E31 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread.
X3 E83 = PCD 5x120, centre bore 72.5mm and M14x1.5 bolt thread. ET 40-45
X5 E53 = PCD 5x120, centre bore 72.5mm and M14x1.5 bolt thread. ET 40-45
X5 E70 = PCD 5x120, centre bore 74.0mm and M14x1.25 bolt thread. ET 37-53
X6 E71 = PCD 5x120, centre bore FRONT 74.0mm, centre bore REAR 72.5mm and M14x1.5 bolt thread.
Z1 E30Z = PCD 4x100, centre bore 57.0mm and M12x1.5 bolt thread.
Z3 E36 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 30-40
Z3 M Coupe/M Roadster = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread.
Z4 E85 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread. ET 45-52
Z8 E52 = PCD 5x120, centre bore 72.5mm and M12x1.5 bolt thread.