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Hard to tell from that angle but my best guess would be BBS LM's.

BBS Race Wheels Disclaimer from DaliRacing:

"These are not LM's - they are the same 3 piece racing wheels that BBS supplies to all the teams you see on Speed Vision. I can order them in ANY size/offset etc. but they are made and supplied by BBS for racing - that means no clear coat, no polishing etc as race teams don't care. (the centers can be silver, gold or black though)

They shipped me mine with only 1 layer of thin cardboard in between the two wheels per box, so the outer lips started off being damaged in transit by UPS, and since they were packed that way, UPS was not interested in doing anything about it.

You can polish the lips when you get them if you want, also remember that the primary purpose for which these are made is for racing, where light weight and flexibility of sizing options are paramount over ease of use. That means that they are NOT designed for lots of street use (show cars are fine) as they are thin to save weight and you can dent the rim easily on potholes, curbs etc.

Also, since it is a 3 piece wheel, that means that the gasket that seals the 3 pieces together must be replaced yearly if tires are mounted and de mounted frequently (like with slicks) or they will start leak air. This is no big deal for race teams as the rims are inspected and tested before each season if not before each race. The bolts that hold them together must be replaced occasionally as well if they taken apart allot."<ul><li><a href="http://www.daliracing.com/v666-5/catalog/index_browse_part.cfm?focus=1073">DaliRacing</a></li></ul>