Funny thing, those were the two cars I was debating between before I bought my beloved RS. First of all, decide if you live near snow, participate in any snow activity. That's should make your decision already, unless Toyota comes out with an all-trac. The RS is a lot cheaper and comes with everything standard. On the Toyota, even the spoiler is an option. The TRD parts are very good, but priced very high. The GT-S has absolutely no low end grunt. You're smiling when the tach jumps past 6000, but not till then. The rear seats on the celica are even smaller. They just raised the price. Interior is nice, but a bit sparse. I think the exterior is awesome. You get Toyota quality, but it is also an all new car and has problems already. I used to belong to a celica club and they talk about some of the problems there, so you might want to go check out that site. If your looking for performance, it won't be as good as a Type R but it is pretty good and easier and more comfortable to drive. I hope all this helps. Oh yeah, don't forget, AWD! AWD!