Flush as.....
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SSR GTX01 18" * 8.5" ET44 Wheels are 5 mm further OUT on the inner rim, and 17mm further out on the outer rim. 17mm - 5mm = 12mm increased width. 8.8kg, so a reduction in rotational mass on each corner of about 4.7kg. A very good thing! See here:
http://hondaswap.com/threads/unsprung-weight-part-2.29058/
In particular: The use of light-weight alloys in wheels reduces rotational mass. This means that less energy will be required to accelerate the wheel. Given that each pound of rotational mass lost provides an equivalent performance gain as a 10 pound reduction in vehicle weight, the benefits of light alloy wheels on vehicle performance cannot be overlooked. For example: A reduction in the weight of the rim/tire assembly of 5lbs x 4 (all around the car) is equivalent to a 200lb weight reduction in vehicle weight (that's worth 0.200 in the 1/4 mile)
I have reduced my rotational mass by 4.5kg x 4 or 18kg, that's (according to the theory) equivalent to a weight saving of 180kgs (or nearly 400 lbs) from the "sprung" weight, like the chassis, interior, etc. It certainly feels a little more responsive, but no doubt, I want it to feel faster to justify my purchase. I knew I should have got a red car, they ALWAYS are faster!
I saw MPS Funjet had his wheels measured, and they machined his new wheels to ET43, so mine stick out 1mm less than his, but I do have 245/40 tyres, rather than 235/35.
As you can see in the picture, they are flush with the bodywork.
So by MY calculation (and don't take my word for it, have them measured..) if you are going aftermarket, and you want a flush fitting:
These are commonly available offsets....
8" ET38 absolute smallest offset 17mm more clearance inside, 17mm wider outside.
8" ET40 perfect 15mm more inside, 15mm wider outside (a couple of mm inside flush)
8" ET45 10mm more inside, 10 mm more outside, (5 mm inside of flush)
8" ET50 5 and 5, barely noticeable as compared to OEM wheels (a very safe fitting)
8.5" ET44 my fitment 5mm more inside, 17 mm wider outside.
8.5" ET49 same clearance inside, 12mm wider outside.
8.5" ET50 1mm less inside, 11mm wider outside. (I wouldn't think you want to lose any more clearance inside).
If I was recommending, I would try and get the RED offsets. If I could have got my wheels in ET49, I would have done so.
I doubt very much if you could get 9" wheels on the N, you would have to measure VERY carefully,
9" ET50 would give you 18mm wider outside, 1mm wider than mine, IMO the very maximum you can go without having the wheels protrude outside of the guards, but it would also give you 8mm LESS clearance on the inner rim, and I seriously doubt you have that much room.
I highly recommend the 18" downgrade. As you can see, the wheels don't look ridiculously small, the extra 2 - 2.5 cm of sidewall makes the ride a lot smoother. I couldn't use N mode before, because the hardest suspension setting had my teeth rattling, now it is still track firm, but much more compliant on bad roads (like every road in Qld). Although the P Zeros are supposedly good, I always felt like the sidewall collapsed a little on hard cornering, whereas the RE003s sidewall seems much firmer, it is a 97 XL load rating rather than a 91.
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