Depends on your style and taste. Both models are for the most part equally reliable. I personally would go with a 2000 GS400 (300hp, HID, Yellow fogs, Nav...). Maintaneance costs for the LS is higher and obviously the purchase price will be also but the car is just a peice of beauty. Its a step higher than the GS and competes in a totally different market. I feel the GS is funner to drive but it does lack space which is not a major factor for me. Test drive both models to gain more insight.