- Sports memorabilia store
- Store
- Sporting goods store
- Spa
- School
- Soccer practice
- Stage
- Skate sharpening service
- Squash court
- Ski shop
- Self-catering accommodation
- Sportswear store
- Steak house
- Sportwear manufacturer
- Stationery store
- School supply store
- Serviced accommodation
- Shooting range
- Skateboard shop
- Skate shop