CAIRO, July 18 (Reuters) - The lowest offer at Egypt's GASC wheat tender on Tuesday was at $203.45 a tonne free-on-board (FOB) for 60,000 tonnes of Russian wheat, traders said.

The lowest offer after accounting for shipping costs was $219.70 per tonne for 60,000 tonnes of Russian wheat.

The state grain buyer is seeking wheat for shipment Aug. 21-31.

Results are due later on Tuesday.

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

Russian *Aston: 60,000 tonnes at $203.45 *Solaris: 60,000 tonnes at $206.55 *ADM: 55,000 tonnes at $207.35 *Olam: 60,000 tonnes at $207.50 *GTCS: 60,000 tonnes at $208.00 *Glencore: 55,000 tonnes at $210.75

Romanian *ADM: 60,000 tonnes at $204.75 and 60,000 tonnes at $210.25 *Ameropa: 60,000 tonnes at $206.71

French *Casillo: 60,000 tonnes at $204.69 *Glencore: 60,000 tonnes at $206.75

Traders said the best offers on a cost and freight basis (C&F) in dollars per tonne were as follows:

*Aston: 60,000 tonnes of Russian at $203.45 and $16.25 freight equating to $219.70 C&F

*ADM: 60,000 tonnes of Romanian at $204.75 and $15.10 freight equating to $219.85 C&F

*Ameropa: 60,000 tonnes of Romanian at $206.71 and $13.62 freight equating to $220.33 C&F

*Solaris: 60,000 tonnes of Russian at $206.55 and $14.76 freight equating to $221.31 C&F

*Casillo: 60,000 tonnes of French at $204.69 and $18.10 freight equating to $222.79 C&F

*Olam: 60,000 tonnes of Russian at $207.50 and $15.30 freight equating to $222.80 C&F

*GTCS: 60,000 tonnes of Russian at $208.00 and $15.75 freight equating to $223.75 C&F

*ADM: 55,000 tonnes of Russian at $207.35 and $16.80 freight equating to $224.15 C&F

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