The ITR and LS mufflers and b-pipes fit the same. So, you can upgrade your LS with a Type-R muffler and/or b-pipe and it will just be a simple bolt-on replacement. I had to bend the heatshield on the underbody a little bit to keep it from hitting the Type-R b-pipe, but that's incredibly easy and I don't think it's a common problem anyways.