They are not the same, but they are different ways of measing the same thing.
Offset measures the "offset" from the center of the rim (+ or -) and mostly in mm.
Backspacing measures the space from the inner lip to the hub surface. It was more commonly used back in the days, and mostly expressed in inches as appose to the metric mm.
Offset measures the "offset" from the center of the rim (+ or -) and mostly in mm.
Backspacing measures the space from the inner lip to the hub surface. It was more commonly used back in the days, and mostly expressed in inches as appose to the metric mm.





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