hey i am debating on what size rims i either will get 17 215 40 or 18 215 40 any one on gold lines with 17 inch rims and 40 series tires

Go for the 18's...

any one on gold lines with 17 inch rims and 40 series tires

That's me! Goldlines, 215/40ZR17 Sumitomo HTR Z-II

http://img.photobucket.com/albums/v250/thescionicman/BOX%20XOB/camo-rainbow.jpg
http://mylil64.com/scion/photos/tsmImportMotion/images/P2053966.jpg

I say go with 18's ( this coming from someone who sometimes rolls on 14's ) heheheheheheehehe

i go with the 17's do you really wanna play an extra 300-400 for an inch, looks about the same to me, they both will look good

17s. cheaper tires. :)

I'm running the exact same setup...17 x 7" 40 offset (absolutely zero rubbing) with 215/40/17 and dropped with the Gold-Line springs. I too wanted 18's but I'am very happy I went with the 17's. Plus with the money saved going with the 17's, it was like I got the springs installed for FREE. Here's some pics:
http://img86.echo.cx/img86/3537/dsc000203am.th.jpg (http://img86.echo.cx/my.php?image=dsc000203am.jpg)
http://img111.echo.cx/img111/7204/dsc000274mk.th.jpg (http://img111.echo.cx/my.php?image=dsc000274mk.jpg)
http://img111.echo.cx/img111/2720/dsc000289rl.th.jpg (http://img111.echo.cx/my.php?image=dsc000289rl.jpg)
http://img111.echo.cx/img111/4332/dsc000210qt.th.jpg (http://img111.echo.cx/my.php?image=dsc000210qt.jpg)

Get 17s!!! They're less expensive than 18s and look just as good. My Kazera's from The Tire Rack have 38 offset and look great with 215-40 tires. There's a half inch more sidewall on the 215-40-17s than on the 215-35-18 tires. Mine's not dropped yet, but here's a pic.
http://images9.fotki.com/v172/photos/2/224343/2103885/DSC00266-vi.jpg

go with the 17's. oops i'm just being bias. lol.