This is a complete set of front and rear hubs with a second set of holes drilled in 5x114.3 PCD to suit all E36 and E46 models other than M3 and 330i/Ci. This gives a massive increase in the variety of wheels you can fit to your BMW. The kit also includes a pair of OE FAG rear wheel bearings.
To fit these you will need to redrill your current rotor hat to accommodate the second set of holes in 5x114.3, this can be marked easily by just aligning the hub with the existing holes and marking the new holes to drill - these do not need to be perfectly accurate and can be done with a standard drill. The outcome of this is that your car will now be able to support both 5x120 and 5x114.3 wheels.