- S & A Restaurant Corp.
- Sabre Holdings Corporation
- SafeNet Incorporated
- Safety-Kleen Corporation
- Safeway Inc.
- Saks Incorporated
- Salem Communications Corporation
- Samsonite
- San Diego Gas & Electric Company
- Sanders Morris Harris Group Incorporated
- Sanderson Farms Incorporated
- SanDisk Corporation
- Sandy Spring Bancorp Incorporated
- Sanofi-Aventis
- Sap AG
- Sasol Limited
- Saucony Incorporated
- SBA Communications Corporation
- SBC Communications Incorporated
- Schering AG
- Schering Plough Corporation
- Schlumberger Limited
- Scholastic Inc.
- Scientific Games Corporation
- Scientific Industries Incorporated
- SCP Pool Corporation
- Sea Containers Limited
- Seaboard Corporation
- SeaEscape Entertainment Incorporated
- Seagate Technology Holdings
- Seagram Company Limited (The)
- Seamless Wi-Fi Incorporated
- Sears Canada Incorporated
- Secure Computing Corporation
- Sega Corporation
- SEI Investments Company
- Sempra Energy
- Semtech Corporation
- Sentry Technology Corporation
- Sequa Corporation
- Service Electric Inc.
- Sharp Corp
- Sharper Image Corporation
- Shaw Group Incorporated
- Sherwin-Williams Company
- Shin Satellite Plc
- Shoe Carnival Incorporated
- Shore Bancshares Incorporated
- Siemens
- Sierra Wireless Incorporated
- Signet Group Plc
- Simon Property Group Incorporated
- Sinclair Broadcast Group Incorporated
- Singapore Airlines
- SiRF Technology Holdings Incorporated
- Sirius Satellite Radio Incorporated
- Sirna Therapeutics Incorporated
- Six Flags Incorporated
- Skechers USA Incorporated
- SkyWest Incorporated
- Sl Green Realty Corporation
- SLM Corporation
- Smith & Nephew Plc
- Smith & Wesson Holding Corporation
- Smith International Incorporated
- Smithfield Foods
- Smithtown Bancorp Incorporated
- Smurfit-Stone Container Corporation
- Snap-On Incorporated
- Solectron Corporation
- Sonic Corporation
- Sony Corp.
- Sotheby's Holdings Incorporated
- South China Morning Post Limited
- Southern California Edison Company
- Southern California Gas Company
- Southern Union Company
- Southwest Airlines Company
- Southwest Gas Corporation
- Southwest Water Company
- Southwestern Electric Power Company
- Sovereign Bancorp Incorporated
- SPACEHAB Incorporated
- Spanish Broadcasting System Incorporated
- Spark Networks Plc
- Spartech Corporation
- Speedway Motorsports Incorporated
- Spherion Corporation
- Spirit Airlines
- Sport Chalet Incorporated
- Sport of Kings Incorporated
- Sprint Nextel Corporation
- SRA International Incorporated
- St. Joe Company
- St. Lawrence Seaway Corporation
- Stabler Companies Inc.
- Staff Leasing Incorporated
- Standard Microsystems Corp.
- Standard Motor Products Incorporated
- Standard Parking Corporation
- Stanley Works
- Staples Inc.
- Star Gas Partners LP
- Starbucks Corporation
- Starcom Incorporated
- Starwood Hotels & Resorts Worldwide Incorporated
- State Bancorp Incorporated
- State Farm Insurance
- State Street Corporation
- Station Casinos Incorporated
- Steel Dynamics Incorporated
- Steelcase Incorporated
- Stein Mart Incorporated
- Steinway Musical Instruments Incorporated
- Stepan Company
- Stericycle Incorporated
- Sterling Financial Corporation
- Sterling Resources Limited
- Steven Madden Limited
- Stewart Enterprises Incorporated
- Stifel Financial Corporation
- Stryker Corporation
- Suffolk Bancorp
- Sumitomo Corporation
- Summit Bank Corporation
- Sun Life Financial Incorporated
- Sun Microsystems Inc.
- Sunbeam Corporation
- Suncor Energy Incorporated
- Sundance Channel
- Sunoco Incorporated
- SunPower Corporation
- Sunrise Assisted Living Incorporated
- Suntech Power Holdings Company Limited
- SunTrust Banks Incorporated
- Supervalu Inc.
- Suzuki Motor Corp.
- Swift Transportation Company Incorporated
- Swiss Bank Corporation
- Sybase Incorporated
- Symantec Corporation
- Symbol Technologies, Inc.
- Synaptics Incorporated
- Synergy Brands
- Systemax Inc.