05 rims on 01

They would fit in theory but the overall tire diameter on the S197 cars is larger than for the SN95 cars. So your speedo would read incorrect. http://www.miata.net/garage/tirecalc.html If you compare 245/45R17s (stock SN95 GT size) and 215/65R16 (stock S197 V6) it says that your speedo would be 5.2% slower than it should.

EDIT: if you do buy em make sure you post pics, I think it'll look SO weird, 05 rims on an 01!