O.K. The 99 Prelude sportshift has 195hp and the manual has 200hp. The Integra GSR had 170hp. But you can only get the GSR in a manual transmission. Prelude is more refined and has more of a luxury theme than the GSR. You can tell the difference when VTEC hits -- the GSR will just scream like mad, while the Prelude is more of a creamy sound. The engine sizes are the difference: the GSR uses a 1.8 liter, while the Prelude uses a 2.2 liter. Other than that, I guess the only other big thing would be there are more modification options for the GSR than the Prelude (intake, exhaust, suspension, etc.). Both cars are very good cars, so I don't think you can go wrong with either one. It's just a matter of taste. The Prelude Type SH is a little more expensive and offers Active Torque Transfer System (ATTS), which is a sort of hydraulic limited slip differential. Supposes to offer much better high speed handling for a front wheel drive car, but I tested both when I bought my Prelude (2000) and couldn't justify a 3,000 sticker price difference.