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The K&N filter for their IS350 intake is part #RU-4990, which has a 3" diameter opening, and is probably the one LMS uses. Measure the diameter of your LMS intake tube and compare it to make sure it's the same size. If it's not, then you can find one of a different size here.
I put around 8k miles on the filter for my LMS before I cleaned it out. No need to buy a new one, just buy the k&n filter cleaner they sell at Pep Boy's, or Autozone & follow the instructions. Peace a Cake, & It in fact does work well. Save's you around 25-30$ on a new one.
I purchased the LMS intake (with K&N filter) in December 2005. I have since been using the AEM dry filter and have not noticed any performance changes. I rotate between the two filters every 7,500 miles. I know that this maybe overkill, but I want to obtain better MPG performance.