MAIN bearings are the same for b-series. (B16, B18, B20)Don't think so, the caps won't line up. Also the ls bearings are different then the gsr bearings.
Thanks thats helps looks to be the same to me.01 GSR:
13324-PR3-004 BEARING D, MAIN (UPPER) (GREEN) (TAIHO)
13344-PR3-004 BEARING D, MAIN (LOWER) (GREEN) (TAIHO)
01 LS:
13324-PR3-004 BEARING D, MAIN (UPPER) (GREEN) (TAIHO)
13344-PR3-004 BEARING D, MAIN (LOWER) (GREEN) (TAIHO)
the full bearing color chart w/ part numbers is listed on team-integra.net
http://www.team-integra.net/sections/articles/showarticle.asp?ArticleID=409