Remove your old GS rear wheel
and pull out the sprocket drum. The sprocket drum is compatible
with the cush drive side of the GSXR wheel.
You`ll notice the bearings
in the GSXR wheel do not match your GS axel. The ball bearings
of a GS have a smaller inner diameter (17mm). Remove the bearings
from the GSXR wheel, but don`t throw away the spacer, you`ll
need it.

Image
1: GS rear wheel, construction is the same as a GSXR wheel.
It appeared that the spacer
of a GSXR wheel is longer than the one on a GS. It also has
a bigger inner diameter than the GS spacer (because of the
axel). You can`t just leave the spacer out of the GSXR wheel,
because the spacer keeps the inner part of the bearings (which
can turn round) aligned with the outer part (which is fixed
on the wheel). If you leave the spacer out, the inner part
(circle) of the ball bearings will be pushed inside when you
mount the wheel on your bike and tighten the axel nut. This
damages the bearings, making them useless. So you need to
make a spacer which has the length of a GSXR spacer, but an
inner diameter of a GS spacer/bearing (17mm). I solved this
problem using a small pipe which I hammered into the GSXR
spacer:

Image
2: front/rear view of the modified GSXR spacer.

Image
3: 3D view of the construction.
Make sure the spacer doesn`t
get too narrow inside. Measure the inner diameter often while
hammering the spacer in, or else it might get to narrow and
you can`t get it out. Try to push the GS axel through during
this proces. This has to go pretty easy. If not, your spacer
is too narrow! If all goes well, the inner diameter of the
GSXR spacer should be the same as the inner diameter of a
GS spacer/bearing (17mm). Don`t shorten the spacer at the
end, or the inner part and the outer part of the new bearings
will get disaligned
When you have modified the
GSXR spacer, you`ll have to get 2 new bearings. They should
have exactly the same dimensions as the bearings of your old
GS wheel. They will fit the GSXR wheel. Don`t reuse your old
GS bearings. When you remove the bearings, they usually get
damaged.
Hammer one of the new bearings
inside the wheel, doesn`t matter which side you start with.
Flip the wheel over to the other side and insert the modified
GSXR spacer in the middle of the wheel before you hammer the
second bearing into the wheel:
(click
image to enlarge)

Image
4: The GSXR cush drive side, new bearings inserted.
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Image
5: The GSXR brake disk side, new bearings inserted.
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Now the wheel is ready to
be used. When you try to install the GSXR wheel on your GS,
you`ll notice the next problems:
1. The wheel is to wide or
the GS spacers are too long.
2. The chain hits the left
side of the tire.
3. The rear brake caliper
is disaligned with the brake disk.
The wider wheel causes all
these problems, also the disaligned brake disk. So you`ll
need to shorten some spacers to give the wheel more clearance
between the swingarm, but you`ll also have to adjust the position
of the brake caliper, and finally you`ll have to adjust the
position of the sprocket. The sprocket has to be moved away
from the sprocket drum. This causes the chain to move outside,
away from the tire. This is what we are going to do first.
When this is done we`ll start shortening the spacer. Only
in this order you`ll be able to see how much the spacers needs
to be shortened and how the brake caliper is positioned and
if it needs any modification to align it with the brake disk.
These steps are clarified
on the page 2: