-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MGZK7hKQH8w2tzcLeC7t2TwKvhJvZ8mDvI0Z4uwAwDC5fzDFXjyTx6SuSM9UUm8q
 it9aXDNBdAhX5aHpN85ZPQ==

<SEC-DOCUMENT>0001373717-10-000002.txt : 20100222
<SEC-HEADER>0001373717-10-000002.hdr.sgml : 20100222
<ACCEPTANCE-DATETIME>20100222112905
ACCESSION NUMBER:		0001373717-10-000002
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20100222
DATE AS OF CHANGE:		20100222
EFFECTIVENESS DATE:		20100222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLUSCIOS OFFSHORE FUND SPC
		CENTRAL INDEX KEY:			0001373717
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-94051
		FILM NUMBER:		10621616

	BUSINESS ADDRESS:	
		STREET 1:		C/O OGIER FIDUCIARY SERV (CAYMAN) LTD
		STREET 2:		P.O. BOX 1234, QUEENSGATE HOUSE
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1108
		BUSINESS PHONE:		(224) 420-7040

	MAIL ADDRESS:	
		STREET 1:		1603 ORRINGTON AVENUE
		CITY:			EVANSTAON
		STATE:			IL
		ZIP:			60201
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001373717</cik>
        <entityName>PLUSCIOS OFFSHORE FUND SPC</entityName>
        <issuerAddress>
            <street1>C/O OGIER FIDSERV LTD, PO Box 1234</street1>
            <street2>QUEENSGATE HOUSE</street2>
            <city>GRAND CAYMAN</city>
            <stateOrCountry>E9</stateOrCountry>
            <zipCode>KY1-1108</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(224) 420-7040</issuerPhoneNumber>
        <jurisdictionOfInc>CAYMAN ISLANDS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2006</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Constance</firstName>
                <lastName>Teska</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1603 Orrington Avenue</street1>
                <city>Evanston</city>
                <stateOrCountry>IL</stateOrCountry>
                <zipCode>60201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Eric</firstName>
                <lastName>Anderson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Eclipse Consulting LLC, Ara Hill Bld</street1>
                <street2>Pletterijweg Oost 1</street2>
                <city>Curacao</city>
                <stateOrCountry>P8</stateOrCountry>
                <zipCode>0000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-09-012936</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2006-08-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>1000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Northeast Securities, Inc.</recipientName>
                <recipientCRDNumber>25996</recipientCRDNumber>
                <associatedBDName>Northeast Securities, Inc.</associatedBDName>
                <associatedBDCRDNumber>25996</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>333 Earle Ovington Blvd.</street1>
                    <street2>7th Floor</street2>
                    <city>Mitchelfield</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>11553</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>33140507</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>14</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>1509</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PLUSCIOS OFFSHORE FUND SPC</issuerName>
                <signatureName>Constance Teska</signatureName>
                <nameOfSigner>Constance Teska</nameOfSigner>
                <signatureTitle>Director</signatureTitle>
                <signatureDate>2010-02-22</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----