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'LS' may refer to:

★ Lightspeed Media Corporation, a collection of nude teen websites

★ .ls, the Internet top-level domain for Lesotho

★ ls is a command specified by POSIX and the Single UNIX Specification. It lists files.

★ Jet2.com (IATA code "LS"), a British airline

★ Leading Seaman

★ Lemony Snicket, author of the A Series of Unfortunate Events book series.

★ Lexus LS, the flagship, full-size sedan made by Lexus

★ Lincoln LS, a model of car

★ Lincoln-Sudbury Regional High School, a public secondary school in Massachusetts

★ Long snapper, a special teams player in American Football

★ LS Group, a Korean company which is a spin-off from the LG Group

★ LS postcode area, prefix of Leeds postcodes

★ Los Santos, a fictional city from GTA San Andreas

★ light soaking effect

★ lectori salutem (L.S.), Latin for 'Greetings Reader' and used as openings words to a letter

★ locus sigilli, Latin for 'place of the seal', used in notarized and legal documents

★ Lynyrd Skynyrd

★ Lok Sabha

★ Lichen Sclerosus

★ The prefix to the models of sailplane made by Rolladen-Schneider Flugzeugbau GmbH

★ Load sensing

★ Lewis and Short latin dictionary

★ least squares (regression analysis).
'LS' may also refer to:

★ LeetSpeak (or "Leet Stuff") leet

★ A low-power Schottky diode