I dont know if this has been stated or not yet BUT according to the ACURA SERVICE MANUAL pg. 3-15 you will see that the oil pumps for b18b and b18c are different. The LS displaces 53 quarts per minute where as the gsr displaces 75 quarts per minute. ALSO the water pumps for the b18b and b18c both displace 148 quarts per minute. I am simply stating what the manual says. I would like to discuss this because everyone says the oil pumps are the same but ACURA says they are different and i dont know why.