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The 2006 Lincoln LS is only available in one trim only, and that is the V8 Sport. It is crafted under the Lincoln brand as a luxury sports sedan with four doors, and can accommodate a passenger capacity of five people maximum. It is equipped with the standard 3.9 liter V8 engine with 280 horsepower and this can achieve 18 mpg in the city and 25 mpg while driving on the highway. Also standard is a 5-speed automatic transmission with overdrive. This vehicle is a freshened version for this year.

During its first production, this was introduced as a midsize, rear wheel drive luxury car at entry-level. It has the Ford DEW98 platform that is also used by the Jaguar S-Type and the Ford Thunderbird. Its main competitors in the market include the BMW 3 series, the Lexus ES, the Mercedes Benz C-Class, the Acura TL, and the Cadillac CTS. This vehicle was first introduced in the early part of 1999 and this was the first Lincoln vehicle that offered a manual transmission. It was a definite attractive alternative to European and Japanese sports sedans. However, come 2006, the Lincoln LS model for this year had been moved from the entry-level luxury segment to the bottom of the mid-level luxury segment, thus having a change in competitors. This time, it had the Mercedes Benz E-class, the Cadillac STS, the BMW 5-Series, and the Lexus GS as its main competitors.

Even if the Lincoln LS shares the very same platform that the Jaguar S-Type and the Ford Thunderbird is using, this vehicle still differs in its styling and equipment. This vehicle comes with a 280-hp V8 engine with a 5-speed automatic transmission with manual-shift capability, ABS, traction control, and 17-inch wheels. What is also made standard are the front side airbags. It also features and has options like head-protecting curtain side airbags, an antiskid system, power-adjustable pedals, a rear-obstacle detection system, a navigation system, a THX sound system, an AM/FM radio with in-dash 6-disc CD changer, an upgraded sound system, a power sunroof, heated/cooled front seats, heated rear seats, a tri-coat paint, metallic paint, chrome alloy wheels, and xenon head lamps. Rumors have it, though, that this year could be the last time that the Lincoln LS would be rolling off the manufacturing plants.

As per its fuel economy, the Lincoln LS has averaged 17.7 to 19.0 mpg. Lincoln, thus recommends regular-grade fuel in this vehicle model. Although it is less composed than its European rivals, the Lincoln LS has a ride quality that is comfortable enough. Its expansion joints are fairly well-masked and hidden. It is also capable and balanced in aggressive cornering. Its steering and handling provides a good grip and steering feel. The brakes also have a moderate body lean and are strong. It is not really hushed up, however it could be quite enough for the only noise one could hear would be the low wind and minor tire roar on coarse pavements.

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