In British English and even in some parts of US the vowel sound ( ) for both "OF" and "OFF" are same, am I correct?
In AusE, the vowel sound is the same in 'of' and 'off'. It is the sound you have given - //
I don't know any varieties of English that pronounce 'of' and 'off' the same - 'of' ends in /v/.
Re: Correct pronunciation of "OF" 
) for both "OF" and "OFF" are same, am I correct?
Linear Mode
