It is not worth the trouble... At first I thought it was something important for the best audio copies possible, after I went through all the theory I figured out the offsetts for my Plextor PX40ts and Plextor PX-W4220t. But after reading several posts on this subject in the EAC forum I lost my interest for offsets. Even Andre Wiethoff (the author of EAC) states that he doesn't use offsets. According to Olli the redbook audio-cd specifications says that an offset of 1 second is allowed, that is: 75*98=7350 frames offset... There is no drive outthere that is that bad! So why worry over an offset of 330 samples...
