A friend gave me some eac cd rips in the form of a single wav+cue sheet. The read offset in eac had not been set during the ripping process so I want to correct it now. I know that the actual read offset of the drive used is 1858 and I am considering mounting these cue sheets to virtual drive with daemon tools and then rerip with eac having set -1858 as read offset. Will this process fix the wrong offset issue?

Edit: Topic Title meant to be "Fixing wrong offset".... Sorry for bad my english!

You'd need an entered read offset correction of +1858, if the virtual drive's actual offset is 0.

Anyway, I recommend you a more easy method:
Open the image in a wav editor (EAC's editor should be enough). Delete 1858 samples at the end and add 1858 samples at the beginning of the wav. Hopefully there are only null samples at the wrong-offset source wav's end and beginning...Leave the cue file unchanged, wav-splitting by cuesheet shouldn't be influenced by the manual offset (re-)shift.

Why bother?

Perhaps somewhen he gets the CD a second time and wants to compare the wavs easily ?
He can't restore lost audio data, if some of the 1858 cutted samples at the beginning had been non-null samples, though.

This is a surprise for me, thanks for this info.
Before this I knew one program which can fix an offset, it's called Fix Wav Offset:
http://www.lameb.fsnet.co.uk/

But now there are two other method:
- Mount with Daemon Tool, and re-rip with good offset.
- Manually fix the offset with a Wav Editor (I think Fix Wav Offset above do the same)

Thanks.

This also gives you great insight into offset issues - and that it's only a few null samples. Great method for all non-precisionists to ensure themselves that I'm insanely anal about offsets.