Your friend should go for a later model S500.Stay away from the W140 SEL's.The W126 is also a great car.I owned a 1988 560SEL and I regret selling it.The S500's are great cars,if your friend is not to far,and if he was interested,he could make me an offer on my 1998 S500 (Obsidian Black over Beige)102,000miles.Email me at
Snp8990@yahoo.com if your interested.