The LS (also called LS6 and LS8, depending on engine choice) is a rear wheel drive luxury car from Lincoln. It shares the Ford DEW platform with the Jaguar S-Type, and is intended to compete with the BMW 5-Series, Mercedes-Benz E-Class, and other sports sedans.

The 2000 model year LS was introduced in early 1999. It was the first Lincoln in many years to offer a manual transmission, and with V8 power and rear wheel drive, it was an attractive alternative to the European and Japanese sports sedans. The small V8 engine was an all-aluminum Jaguar design. The LS was Motor Trend's Car of the Year for 2000 and was nominated for the North American Car of the Year award as well.

The car was freshened for 2003 with more power, slightly updated exterior trim, and more luxury options. One notable addition was the first electronic parking brake installed in a production car. Another was a new THX sound system, the first in an automobile.

The car uses code M86 (for V6) and M87 (for V8) in the 5th, 6th, and 7th positions of the VIN.

Engine options:

• 3.0 L V6, 210 hp (2000-2001)
• 3.0 L V6, 221 hp (2002)
• 3.0 L V6, 232 hp (2003-present)
• 3.9 L V8, 252 hp (2000-2002)
• 3.9 L V8, 280 hp (2003-present)

The V6 is scheduled to be dropped during the summer of 2005.