Then you have the GS-R which (I think, I only own a GS-R, not a GS) is just a GS interior and amenities but with a more powerful B18C1 (170hp/128ftlb) engine and transmission instead of a B18B (140hp/127ftlb) engine. It also only comes in 5-speed. This car is standard with leather interior in 99+ models and was optioned with it prior to that.
Ok, i might make a fool of myself here, but unless were talkin JDM, im almost positive the GS-R's have a B17, 170hp/111ftlb