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- Smithsonian Institution
- Smithway Motor Xpress Corporation
- Smoby International SA
- Smorgon Steel Group Ltd.
- Smurfit-Stone Container Corporation
- Snap-On, Incorporated
- Snapple Beverage Corporation
- SNC-Lavalin Group Inc.
- Snecma Group
- Snell & Wilmer L.L.P.
- Snow Brand Milk Products Company, Ltd.
- SOCIETÀ FINANZIARIA TELEFONICA PER AZIONI
- Società Sportiva Lazio SpA
- Société Air France
- Société d'Exploitation AOM Air Liberté SA (AirLib)
- Société du Figaro S.A.
- Société du Louvre
- Société Luxembourgeoise de Navigation Aérienne S.A.
- Société Nationale des Chemins de Fer Français
- Société Norbert Dentressangle S.A.
- Société Tunisienne de l'Air-Tunisair
- Society Corporation
- Sodexho Alliance SA
- Sodiaal S.A.
- Soft Sheen Products, Inc.
- Softbank Corp.
- Sol Meliá S.A.
- Sola International Inc.
- Solectron Corporation
- Solo Serve Corporation
- Solutia Inc.
- Solvay S.A.
- Somerfield plc
- Sommer-Allibert S.A.
- SONAT, INC.
- Sonatrach
- Sonesta International Hotels Corporation
- Sonic Corp.
- Sonic Innovations Inc.
- Sonoco Products Company
- SonoSite, Inc.
- Sony Corporation
- Soros Fund Management LLC
- Sorrento, Inc.
- SOS Staffing Services
- Sotheby's Holdings, Inc.
- Sound Advice, Inc.
- Southam Inc.
- Southcorp Limited
- Southdown, Inc.
- Southern Financial Bancorp, Inc.
- Southern Indiana Gas and Electric Company
- SOUTHERN NEW ENGLAND TELECOMMUNICATIONS CORPORATION
- SOUTHERN PACIFIC TRANSPORTATION COMPANY
- Southern Peru Copper Corporation
- Southern States Cooperative Incorporated
- Southern Union Company
- Southtrust Corporation
- Southwest Airlines Co.
- Southwest Gas Corporation
- Southwest Water Company
- Southwestern Electric Power Co.
- SOUTHWESTERN PUBLIC SERVICE COMPANY
- Southwire Company, Inc.
- Souza Cruz S.A.
- Sovran Self Storage, Inc.
- Spacehab, Inc.
- Spacelabs Medical, Inc.
- Spaghetti Warehouse, Inc.
- Spangler Candy Company
- Spanish Broadcasting System, Inc.
- Spar Aerospace Limited
- SPAR Handels AG
- Spartan Motors Inc.
- Spartan Stores Inc.
- Spartech Corporation
- Sparton Corporation
- Spear, Leeds & Kellogg
- Spec's Music, Inc.
- Specialized Bicycle Components Inc.
- Specialty Coatings Inc.
- Specialty Equipment Companies, Inc.
- Specialty Products & Insulation Co.
- Spectrum Control, Inc.
- Spectrum Organic Products, Inc.
- SpeeDee Oil Change and Tune-Up
- Speedway Motorsports, Inc.
- Speizman Industries, Inc.
- Spelling Entertainment
- Spencer Stuart and Associates, Inc.
- Spherion Corporation
- Spiegel, Inc.
- SPIEGEL-Verlag Rudolf Augstein GmbH & Co. KG
- Spin Master, Ltd.
- Spinnaker Exploration Company
- Spirax-Sarco Engineering plc
- Spirit Airlines, Inc.
- Sport Chalet, Inc.
- Sport Supply Group, Inc.
- Sportmart, Inc.