The Lincoln LS is a mid-size, rear wheel drive sedan from Lincoln. For its production run from 1999 until 2006, it was based on the Ford DEW98 platform, which was shared with the Jaguar S-Type and Ford Thunderbird. LS versions were originally to be called LS6 and LS8 depending on engine choice, but those designations were replaced with "LS V6" and "LS V8" after Toyota's Lexus division became concerned about the potential for naming confusion with its Lexus LS. Along with the related Jaguar S-Type, it is the first entry- level luxury car owned by a Ford brand since the Merkur Scorpio and XR4Ti ended production in 1989. Jaguar Cars is now owned by Tata Motors. Ford owned Jaguar from 1989–2008. The LS was introduced in early 1999 as a 2000 model year vehicle, in part as a successor to the Lincoln Mark VIII coupe that was discontinued after 1998. It was the first Lincoln in decades to offer an optional manual transmission. With its available V8 power, rear wheel drive, and near 50/50 weight distribution, the LS was an attractive alternative to European sports sedans.

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