Assembly Language Help (alang.hlp) (Table of Contents; Topic list)
Offset Address
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  Syntax:   OFFSET expression
 
  See also: OPTION OFFSET:, Segment Override (:), LROFFSET, SEG,
            MASM 5.1 Compatibility
 
  Description:
 
     Returns offset address of <expression> (usually a variable). The
     value returned by the OFFSET operator is an immediate operand.
     OFFSET can be applied to any immediate or memory expression
     except a register or segment.
 
     The offset returned is relative to either the current group
     or segment. If there is both a current group and a current
     segment, the offset will have a group-relative default offset.
     This default can be changed with the M510 and OFFSET: options.
 
     The OFFSET operator can accept an expression specifying a segment.
     In this case, the OFFSET operator returns the offset of the last
     byte of the given segment, relative to that segment's group.  This
     value reflects the size of the given segment when the OFFSET
     operator is assembled.
 
     The <expression> is any label, variable, segment, or other direct
     memory operand.
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