The Mercedes-Benz S-Class is a series of large sedans produced by Mercedes-Benz, a division of Daimler AG. The S-Class, a product of nine lines of Mercedes-Benz models dating since the mid-1950s, is the world's best-selling luxury flagship sedan. As the foremost model in the Mercedes-Benz lineup, the S-Class has debuted many of the company's latest innovations, including advanced safety systems, drivetrain technologies, and interior features. Notably, the S-Class introduced the first airbag supplemental restraint systems, seatbelt pretensioners, and electronic stability control.

The Mercedes-Benz W140 is a car that was manufactured by the German automotive marque Mercedes-Benz. The car premiered at the Geneva Motor Show in March 1991, with the first examples rolling off the production line on August 6 1991. Short (SE) and long (SEL) wheelbase sedans were offered initially, as well as the coupé (SEC) body style from January 1992. Like all Mercedes-Benz lines, the W140 S-Class was rationalized in 1994 using the new "letter-first" nomenclature, dropping the named distinction between body styles. The SE/SEL/SEC cars were renamed the S-Class, with alphanumerical designations inverted. For example the both 500SE and 500SEL became S500 regardless of wheelbase length. The W140 series S-Class was superseded by the W220 S-Class in 1999 after an eight year production run, and C215 CL-Class for 2000.

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