Quickie question about wheel offsets for B5 S4.

[alen]

My friend with an S4 is buying my wheels, which are 8.5" wide with I think 35ET (or maybe 40ET).
Is that going to fit on his front?
If not can he buy some hubcentric 5mm spacers somewhere?

Thanks,
Alen

[JDM EJ1 95]

My friend with an S4 is buying my wheels, which are 8.5" wide with I think 35ET (or maybe 40ET).
Is that going to fit on his front?
If not can he buy some hubcentric 5mm spacers somewhere?

Thanks,
Alen

really?