For the rear, you just need the wheel bearing: Timken 512255. Looks like you can get a pair for $200 or so right now on eBay (that's a steal for Timken stuff): link

 

For the front, you need the hub but you can't really do just the hub since you will ruin the bearing pressing the hub out. That means you will need a new wheel bearing and hub up front:
Hub is Acura #44600-ST7-R00 about $125 a piece ($250 total)
Bearing is Timken 510030 about $50 a piece ($100 total)

You might be able to find the hub cheaper but I'm not really sure. To sum it up you need:
-Wheel bearing/hub assembly for the rear. It is all one piece so you only need 2.
-Wheel bearings for the front.
-Hubs for the front.
That is all you need. Obviously you will need rims/tires as well but I hope that goes without saying. Honestly there isn't any reason to go 5 lug in my book since you can get lighter/better rims in a more common bolt pattern (4x100) that will fit any big brakes you want.

 

To sum it up you need:
-Wheel bearing/hub assembly for the rear. It is all one piece so you only need 2.
-Wheel bearings for the front.
-Hubs for the front.
That is all you need. Obviously you will need rims/tires as well but I hope that goes without saying. Honestly there isn't any reason to go 5 lug in my book since you can get lighter/better rims in a more common bolt pattern (4x100) that will fit any big brakes you want.

I like the look of 5 lug better. Also you're less likely to break a stud, I heard it handles better, then also better braking.

But anyways.. that's a lot less stuff to replace than I thought! But, wouldn't you need to change the brakes..?

 

Yes you will have to change brake rotors, calipers, and pads. The simplest way is to get a five lug swap off of a ITR.

Just converting over to a 5 lug will not effect your handling, if your wanting to improve that your money would be better spent on suspension or tires.

The breaking might improve slightly due to the increased brake rotor size. buying better pads will cost less and will give you better breaking.

 

Oh ya my bad you'll need all the brake stuff but I figured that was probably the only reason to go 5 lug in the first place:
-5 lug rotors
-ITR Calipers (just a warning, the rears are tough to find and a bunch of assholes returned the wrong cores to a ton of places so you may end up with the wrong calipers)
-ITR pads

Your car will actually be a little slower because you will be adding more weight with heavier calipers and rotors as well as heavier rims. Only reason to do it is if you need the braking power but even then you can put ITR brakes on a 4 lug setup. There are also a million times more rims for the 4x100 setup.

 

Doing the same thing myself. This is the part list that I go off by:

http://www.team-integra.net/forum/1....net/forum/19-projects-diy-article-talk/217304-poor-mans-5-lug-90-complete.html

I also use this for my brake upgrade:

http://www.team-integra.net/forum/1...net/forum/19-projects-diy-article-talk/166621-legend-prelude-brake-upgrade.html

Other brake upgrade option:

BrakeExpert's Brake Chart Thread - Civic Brake Upgrades for EF, EG, EK and Integras - Honda-Tech

For the Legend upgrade, you get thicker and cheaper rotor than ITR. 2 pistons result in slightly less fade and slightly better brake resistance. You have sightly higher brake force than ITR, but not by much. New caliper are cheaper. I when this route because I want all new parts without spent thousand(s) on the upgrade. The JDM hub is 36 mm vs 32 mm USDM ITR. CV axle for JDM require inner from Integra and outer from CRV. Which is not worth the trouble when part needs replace. Also JDM parts are usually used. ***Some where on this site, someone made a list of all brake that can go into an Integra. List the piston(s) size and pad area, rotor area and brake force for each one.*** If you do some digging, you can find it.