This may or may not be relevant, but note that 160x230 is half the resolution of the iPhone, with the exception of the status bar: 320x460. Try changing the UIScrollView frame or its supervisor frame and see how it affects numbers.
EDIT . Think about it, it makes sense that the offset is half the size of the scroll, as it will expand evenly in both directions. So the formula would be: contentOffset = (scrollView.frame.size.width/2 * (scaleAfter - scaleBefore), scrollView.frame.size.height/2 * (scaleAfter - scaleBefore)) .
Therefore, if the scale is 4.0f, the offset will be: (320/2 * (4-1), 460/2 * (4-1)) => (480, 690) . Try scale 4 and see if it comes out (480, 690).
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