I can say that on my P6X58D, the offset function allows you to offset your vid, such that you can still run C1E and Speedstep and allow the voltage to scale with the multiplier. Essentially if you ar overclocking and your processor has a stock 1.25 vid, then a 0.1 offset would cause that to raise to 1.35.
Basically, if you aren't using C1E and speedstep, there is no reason to use the offset function. But I use it and it is great. Allows your idle voltage to sit really low.
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