(Adds cost and freight offers)

CAIRO/ABU DHABI, Feb 17 (Reuters) - The lowest offer presented at Egypt's GASC wheat supply tender on Friday was at $195 a tonne free-on-board (FOB) for 60,000 tonnes of Russian wheat.

GASC is due to announce the results of the tender later on Friday.

Traders said the following offers were made in the tender in dollars per tonne on a FOB basis:

*AOS: 60,000 tonnes of Russian wheat at $195

*Daewoo: 60,000 tonnes of Russian wheat at $196.25

*Louis Dreyfus: 60,000 tonnes of Ukraine wheat at $196.54

*Nidera: 60,000 tonnes of Romanian wheat at $197.98

*Grainbow: 60,000 tonnes of Russian wheat at $199

*Aston: 60,000 tonnes of Russian wheat at $200.77

*Cargill: 60,000 tonnes of French wheat at $201

*Olam: 60,000 tonnes of Russian wheat at $205

*Cargill: 55,000 tonnes of U.S. soft or hard wheat at $208

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

*AOS: 60,000 tonnes of Russian wheat at $195 FOB and $9.85 freight equating to $204.85 C&F

* Daewoo: 60,000 tonnes of Russian wheat at $196.25 FOB and $9.85 freight equating to $206.10

*Louis Dreyfus: 60,000 tonnes of Ukraine wheat at $196.54 FOB and $12.80 freight equating to $209.34

*Nidera: 60,000 tonnes of Romanian wheat at $197.98 FOB and 10.90 freight equating to $208.88 C&F

*Grainbow: 60,000 tonnes of Russian wheat at $199 FOB and $11.75 freight equating to $210.75

*Aston: 60,000 tonnes of Russian wheat at $200.77 FOB and $11.75 freight equating to $212.52 C&F

(Reporting by Eric Knecht and Maha El Dahan; additional reporting by Michael Hogan in Hamburg and Valerie Parent in Paris; Editing by Greg Mahlich) ((Maha.Dahan@thomsonreuters.com; + 9712 4082101; Reuters Messaging: maha.dahan.thomsonreuters.com@reuters.net))