Hi Sherehan,
Gain and offset value are included in the header file, which format of SPOT image you are using?
If in CAP format, gain and offset are located in LEAD.DAT file, see the discription from the following website:
http://www.crisp.nus.edu.sg/spot/cap.html
If your image has metadata file with DIM extention, I think you can use "SPOT calibrate" under calibration utilities.
Rong