LS

LS may refer to:

;Companies
* Jet2.com (IATA code "LS"), a British airline
* Lightspeed Media Corporation, a collection of nude teen websites
* LS Group, a Korean company

;Computers and electronics
* ls, a command specified by POSIX and the Single UNIX Specification
* .ls, the internet top-level domain for Lesotho
* A low-power Schottky diode
* Link-state routing protocol

;Organizations
* Lok Sabha
* Lincoln-Sudbury Regional High School, Massachusetts

;People
* Lemony Snicket, author
* Lady Sovereign, British performance artist

;Automobiles
* Lexus LS, the flagship, full-size sedan made by Lexus
* Lincoln LS, a model of car
* A generic low-end trim for Chevrolet vehicles
* The GM LS engine

;Other
* LS postcode area, prefix of Leeds postcodes
* Los Santos, San Andreas, a fictional city
* light-second, a unit of length in astronomy
* Lectori Salutem (L.S.), Latin for 'Greetings Reader' and used as opening words to a letter
* "locus sigilli", Latin for 'place of the seal', used in notarized and legal documents; see: Seal (contract law)
* Lichen sclerosus
* The prefix to the models of sailplane made by Rolladen-Schneider Flugzeugbau GmbH
* Lewis and Short, Latin dictionary
* least squares, regression analysis
* LeetSpeak, or "Leet Stuff", see leet
* Long snapper, a special teams player in American football
* Leading Seaman
* Lynyrd Skynyrd, a band
* Love shy