Which years are you referring to? The XLT adds chrome bumpers/trim, electric seat, upgraded stereo, other options. You can't get the V8 in the XLS, or many other options. The XLS has gray bumpers/trim. I think about the only option on the XLS (when I bought mine), was a "Convenience Package" -- privacy glass, cargo cover, cruise control. Check out fordvehicles.com, or kbb.com, or edmunds.com for complete details. Depending on the years, I think you could get a 5-spd on the XLS, and not on the XLTs?