For 2001, I believe the only differences between the LS and GS is the leather seating and rear wing-spoiler.


As far as a black GS goes, I know dealers have connections with automotive leather companies so they can (for almost the same price as a GS) take an LS, put leather in it, and add a spoiler. I know because my salesman told me I could do this when I wanted a black GS with black leather (but there wasn't a such thing). And since the black LS I could only do tan leather, I just got the silver GS with black leather.