(Adds c&f offers)

CAIRO, Feb 28 (Reuters) - The lowest offer in the wheat purchase tender on Tuesday from Egypt's state grain buyer GASC was $197.00 per tonne free-on-board (fob) for 60,000 tonnes of French wheat, traders said.

The lowest offer including ocean shipping costs was for Romanian wheat at $208.38 a tonne c&f, traders said.

Results of the tender are due later in the day.

Egypt, the world's largest wheat importer, is seeking to buy an unspecified amount of wheat from global suppliers for shipment from April 1 to 10.

Traders said the following offers were made in dollars per tonne fob for 60,000 tonnes:

Russian origin AOS $197.94 Daewoo $198.85 Engelhart Commodities $199.98 Glencore $200.00 Alegrow $199.70 Aston $199.95 Grainbow $202.00 Olam $204.95

Romanian origin Cerealcom $197.89 Cargill $200.50 French origin Cargill $197.00 Lecureur $199.85

Ukrainian origin Daewoo $200.75

U.S. origin (HRW) Cargill $197.50



Traders also said the following were the best cost and freight (C&F) offers including ocean shipping made in dollars per tonne:

Romanian Cerealcom $197.89 + $10.49 freight = $208.38 Russian AOS $197.94 + $10.85 freight = $208.79 Russian Daewoo $198.85 + $11.24 freight = $210.09 Russian Alegrow $199.70 + $11.24 freight = $210.94 Romanian Cargill $200.50 + $10.49 freight = $210.99 French Cargill $197.00 + $14.12 freight = $211.12 Ukraine Daewoo $200.75 + $11.97 freight = $212.72 United Cargill $197.50 + $22.29 freight = $219.79 States (HRW)

(Reporting by Eric Knecht, Maha El Dahan, Valerie Parent and Michael Hogan; Editing by Jason Neely and Susan Fenton) ((eric.knecht@thomsonreuters.com; +20 2 2394 8102; Reuters Messaging: eric.knecht.thomsonreuters.com@reuters.net))