HAMBURG- The lowest offer in the international tender from Egypt's state commodities buyer GASC to buy wheat on Friday was believed to be $325.86 a tonne FOB for wheat sourced from France, traders said.

But with the advantage of cheaper shipping costs from the Black Sea to Egypt, Ukrainian wheat was cheapest in c&f terms including shipping at $346.89 a tonne c&f, traders said.

No purchase has been made and the result is expected later on Friday.

The tender sought wheat for shipment in two periods, March 5-15 and March 16-26, with payment at sight (immediate).

Traders said these offers were submitted, showing seller, source country and FOB price in dollars per tonne. All were for 60,000 tonnes unless otherwise stated. Some participants made more than one offer: Shipment between March 5-15: Solaris Russia $335.36 Solaris Russia $333.36 Grainexport Russia $332.00 Nibulon Ukraine $326.00 Cargill Ukraine $334.95 Dreyfus Ukraine $333.00 CHS Romania $334.35 GTCS Russia $336.00 Viterra France $325.86 Viterra Romania $334.86 Viterra Ukraine $333.86 Lecureur France $328.00 Aston Russia $338.00 Ameropa Romania $332.97 Posco Ukraine $330.80

Shipment between March 16-26: Solaris Russia $337.36 (55,000 tonnes) Solaris Russia $335.36 Grainexport Russia $332.00 Nibulon Ukraine $326.00 Inerco Ukraine $330.50 Viterra France $325.86 Viterra Romania $334.86 Viterra Ukraine $333.86 Dreyfus Russia $335.00 (55,000 tonnes) ADM Romania $333.00 Aston Russia $338.00 Posco Ukraine $330.80 Cofco Romania $337.49 Cargill Romania $336.96 GTCS Russia $336.00 Soufflet French $327.94 CHS Romania $331.35 Lecureur France $328.00 Traders said these were the lowest offers in c&f terms including freight (ocean shipping) costs, showing seller, FOB price, freight cost and c&f total: Shipment March 5-15: Nibulon Ukraine $326.00 $20.89 $346.89 Grainexport Russia $332.00 $20.35 $352.35 Ameropa Romania $332.97 $19.75 $352.72 Solaris Russia $333.36 $20.35 $353.71

Shipment between March 16-26: Nibulon Ukraine $326.00 $20.89 $346.89 CHS Romania $331.35 $19.75 $351.10 Inerco Ukraine $330.50 $21.23 $351.73 Grainexport Russia $332.00 $20.80 $352.80

(Reporting by Michael Hogan in Hamburg and Sarah El Safty in Cairo Editing by David Evans and David Goodman ) ((michael.j.hogan@thomsonreuters.com; +49 172 671 36 54; Reuters Messaging: michael.hogan.thomsonreuters.com@reuters.net))