Ls and GS have the same Engine.The GS has leather seats and inserts. Plus a rear wing on most models.The LS is more popular because it was cheaper in price. Still the LS is very easy to mod and if you want a Pocket Rocket, with Turbos or Spray then the LS is easier to work on since you will rip the interior off anyway. If you want to drive it stock I suggest the GSR or Type R for the best performance.Either way, the Integra is the way to go for cheap fun.