HAMBURG/DUBAI- The lowest offer in Tuesday's international tender from Egypt's state buyer GASC to buy wheat was $192.45 a tonne free on board (FOB) for Russian wheat, traders said.

Eight trading houses submitted offers in the tender.

No purchase has been made and a result is expected later on Tuesday, they said.

Traders said these offers were made in dollars a tonne FOB, with port of loading after price:

Russian - Daewoo 60,000 tonnes at $192.45 Novorossiysk - Dreyfus 60,000 tonnes at $198.50 Novorossiysk - GTCS 60,000 tonnes at $193.99 Novorossiysk and/or 55,000 $192.99 Tuapse - Aston 60,000 tonnes at $197.00 Novorossiysk - Friends 60,000 tonnes $197.00 Novorossiysk and 60,000 tonnes at $198.00 Novorossiysk

Romanian - CerealCom 60,000 tonnes at $194.49 Constanta - ADM 60,000 tonnes at $201.75 Constanta

French - Glencore 60,000 tonnes at $208.00, one port loading



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

-Daewoo: 60,000 tonnes of Russian wheat at $192.45 FOB and $15.75 freight, equating to $208.20 C&F

-GTCS: 55,000 tonnes of Russian wheat at $192.99 FOB and $16.20 freight, equating to $209.19 C&F

-Cerealcom: 60,000 tonnes of Romanian wheat at $194.49 FOB and $14.75 freight, equating to $209.24 C&F

-GTCS: 60,000 tonnes of Russian wheat at $193.99 FOB and $14.40 freight, equating to $208.39 C&F



The tender sought wheat for Jan. 21-31 shipment. urn:newsml:reuters.com:*:nL1N1OB1XM

In its last tender on Nov. 28, GASC bought 120,000 tonnes of Russian wheat

(Reporting by Michael Hogan, Maha El Dahan, Valerie Parent and Polina Devitt; Editing by David Evans and David Goodman) ((michael.j.hogan@thomsonreuters.com; +49 40 419 03 4275; Reuters Messaging: michael.hogan.thomsonreuters.com@reuters.net))