Don't do it, the diameters are diff. (2.75" vs. 2.5"), but more importantly the GS-R intake manifold sits much lower so a GS-R intake on an LS will sit really high and fit badly. I bought a used AEM CAI that this guy said was for an LS, but it turned out to be a GS-R one. The pipe comes up high enough to prevent me from using a strut brace, and the piping rubbed the body badly enough that it developed a gouge that went all the way through the metal. Get an LS one, or if you plan on making more power than just i/h/c/e, get a Type R one. My Type R CAI should be here tomorrow.

The Type R intake is 3" and is shaped the same way as an LS one. Good luck.
P.S. I have a bypass valve for an LS CAI for sale if you will need it. I bought it before I knew I had a GS-R intake, I didn't install it luckily, so it's brand new in the box.
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'98 Integra LS - non-VTEC autocross / daily driver (aka Track-Tested / Mother Approved)
Daily-driven 87 octane Porsche destroyer
Latest Auto-X: 5th overall in class (7th/12 Day 1, 2nd Day 2). 10th/92 overall Day 2.
Complete mod list and updated race results here:
http://www.freewebs.com/white98ls - don't forget to sign the guestbook!

Autocrossing for a day is the best $25 you can spend