Along with the 4 rears I just got rid of, I also have 4 OEM front 18x8 rims. These will bolt right up to a non-M e46 and give you the M3 look without the offset hassle. They would also make great winter rims for an M3 owner. It's possible they may also work with a non-M e9x but that's up to you to find out.
The offset is 47mm. 18x8, 5x120.
Originally I was keeping these for a buddy who was going to put them on an e46 wagon but he bought a different car instead so they sat in storage for a couple of years. 2 of them have old winter tires that are no good anymore (rock hard) and 2 are just bare rims.
There is a bit of rash on a couple of them, but otherwise they look pretty good. Centre caps are included and they still have the little //M sticker on them.
Asking $400 for the set. Located in East York but willing to meet somewhere.
Here are the pics, sorry about the dirt.
This is the worst of the rash/damaged finish