Does anyone know what kind of wheels these are? I have been searching everywhere and i just cannot seem to find them.

These look like Panasport. Koenig makes similar looking wheel called "Rewinds"

Does anyone know what kind of wheels these are? I have been searching everywhere and i just cannot seem to find them.

That is my friend's car.

It is Watanabe wheels.

http://www.watanabewheel.com/

Now, they are expensive but sure look good!

thanks guys, they are watanabe's indeed but it looks like the konig rewinds could be a cheaper alternative...

That car was at JCCS, very clean. They are Wats (Watanabe) like everyone has said.

http://img.photobucket.com/albums/v283/70CamGuy/JCCS%202009/IMG_0341.jpg

http://img.photobucket.com/albums/v283/70CamGuy/JCCS%202009/IMG_0375.jpg

Check out the Rewinds, and Rota RB-R. The low offset RB wheels look good, and are not labeled on Rota's site as RB-R yet. XXR (Sportmax) has some good looking wheels as well that have been popular