L&S

L&S may refer to:
 * L&S, commonly known as Leedy & Strupe, a company formed after the purchase of the Leedy Manufacturing Company
 * Laverne & Shirley, an American television situation comedy
 * Lilo & Stitch, Disney franchise
 * the Lehigh and Susquehanna Railroad, a defunct railroad in Pennsylvania
 * A Latin Dictionary, often referred to as "Lewis and Short"