Ah yes, sorry, didn't even look at that aspect.
Hey, at least you were trying to be helpful.
When I saw he was looking for something with that shallow of a backspacing, I knew he was screwed unless he went full custom.
OP, what backspacing do you want (rather than offset)? 44mm is 1.73" and since it's negative, that's center of the wheel minus 1.73". However, are you looking for an 8" wide, 16" wheel or something else? -44mm on a 8" wide wheel is 2.27" backspacing.....and that is about as low as you're going to get. If you're looking at a 10" wide wheel....that's 3.27" backspacing....also really, really low by today's standards. 2" backspacing is the shallowest I've seen for a non-dually wheel....and those are reserved to custom steelies (now that Pro-Comp stopped importing them as a standard size offering).
If you're buying wheels anyway....why not buy 17s? Or 15s? Both have better tire selection (if you're looking for offroad tires, that is). 15's will fit if you're talking such low backspacing...hell, you can run 15's on a 1Ton 2 piston Ford D60 with 2" backspacing, so clearing a 4Runners caliper shouldn't be a problem. I highly doubt you're going to find anything off the shelf that is less than 3.27 or 2.27" backspacing. If you still want less offset, (keep in mind that with that shallow of a wheel, your rotors will likely be exposed to trail obstacles, the scrub radius will be huge, and you're going to wear the wheel bearings and ball joints exponentially faster)....I can recommend Stazworks or Stockton Wheel Service....but the styles at Stockton are pretty boring as they cater to the classic car crowd and I'm not sure Stazworks makes anything that's not a dual beadlock (and Stazworks run about $470/wheel with rock rings).
***EDIT*** Out of curiosity, do you have a link to the -44mm offset wheels you're considering? I'm curious to see who is offering one with that little backspacing***
