I am wondering if SL 55 AMG 18 in Wheels than come mounted on on Michelin Pilot Sport tires size staggered 255/40/18 for the front and 285/35/18 for the rear Wheels come with a 39 offset will fit on my 01 s430 ?

 

The offset from SL wheels is too low for your S-Class so the will stick outside the fender line. The 18" AMG wheels from an SL55 should be 8.5x18 ET30 front and 9.5x18 ET33 rear. The 18" AMG wheels made for your W220 S-Class are 8.5x18 ET44 front and 9.5x18 ET46 rear with recommended tire sizing of 245/45R18 front and 275/40R18 rear. ET38 is about as aggressive as you can go on your S-Class. That will have the wheels sit flush with the fenders with an 8.5-9 width front and 9.5-10 width rear. And with this setup you should have the fenders rolled to prevent any possible rubbing issues.