Standing for "Luxury Sport", the Lincoln LS has been freshened for the year 2006. It comes with four doors. It has the capacity to take in a maximum of five passengers in its spacious and very comfortable cabin. It is a luxury sports sedan. For this year, 2006, the Lincoln LS has been made available in only one trim level which is the V8 Sport.

Upon its introduction, the Lincoln LS comes equipped with a standard 3.9 liter V8 engine that has the capacity and capability to produce some 280 units of horsepower. It can achieve 18 mph for city driving and some 25 mph on the highway. Also made standard so as to assist the engine in its performance is a five speed automatic transmission with overdrive. This midsize, rear wheel drive entry level luxury car from Lincoln shares its Ford DEW 98 platform with its relative, the Jaguar S Type and the Ford Thunderbird. Its primary competition includes the BMW 3 series, the Lexus ES, the Mercedes Benz C Class, the Acura TL, and the Cadillac CTS.

Originally, the Lincoln LS was supposed to be named the LS6 and the LS8. This would be depending on the engine choice. However, these were then replaced with "LS V6" for the LS6 and the "LS V8" for the LS8. This was changed so so as to avoid any kind of confusion with the Lexus trademarks.

For this year, it is said that the Lincoln LS has received a minor facelift. The V6 model was deleted from the line up as soon s the Lincoln Zephyr was introduced. Lincoln sure is proud of this vehicle for it has received very high marks during an occupant protection crash test. The Insurance Institute for Highway Safety gave this vehicle a rank of "Best Pick". Along with that was a perfect score for the frontal offset crash test. Along with that, the National Highway Traffic Safety Administration also gave the Lincoln LS almost perfect scores in the test for side impact and rollovers. To make Lincoln prouder was when CNBC proclaimed the Lincoln LS was one of the five safest cars of all time.