By offshore I'm guessing you mean Non-US? Try giving this a look: http://www.ecsuite.com/merchant-account.php Merchant accounts for North America and Europe, possibly broader than that.
It would be helpful to know more about your business such as what country are you located in and what products do you sell? This will determine if you need an offshore processor and what options are available to you.
Thank you, my Friend I need merchant account which is based abroad from the UK but can transfere fund to the British banks
No problem. What's your industry? I'm guessing the UK merchant account is just a preference because of your location, not the nature of your product. Do you need a High Risk account or just UK?
We deal with start up business in the UK, however we have several directions such as company formation, mail forwarding, seo and so on. We need merchant provider which is based out of the UK We use business paypal now, but we need somthing else Account must be named by name of our company