The fronts are 19" x 8" ET32 and the rears are 19" x 9.5" ET35. Comes with the spacers I ran on the rears of my E92 M3. Wheels are in good shape with only a couple little nicks in the paint. Made by Enkei, Raijin model. One rear is SLIGHTLY a darker tint but it's hard to tell - I think previous owner had it painted. The car itself is also for sale in another post!