| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| D/S Salutation | 1907 | USA | ||
| D/S Salvador Brau | 1944 | USA | ||
| D/S Samarovsk | 1943 | USA | ||
| D/S Sam Houston II | 1943 | USA | ||
| D/S Samuel Adams | 1942 | USA | ||
| D/S Samuel Gorton | 1943 | USA | ||
| D/S Samuel Griffin | 1942 | USA | ||
| D/S Samuel Heintzelman | 1942 | USA | Torpedoed, 1943-7-9 | |
| D/S Samuel Huntington | 1942 | USA | Attacked from air, 1944-1-29 | |
| D/S Samuel H. Walker | 1943 | USA | ||
| D/S Samuel Johnston | 1942 | USA | ||
| D/S Samuel Livermore | 1942 | USA | ||
| D/S Samuel Parker | 1942 | USA | ||
| T/T Sandy Lake | 1945 | USA | ||
| T/S Santa Elisa | 1944 | USA | ||
| D/S Santiago Iglesias | 1943 | USA | ||
| D/S Sarah J. Hale | 1943 | USA | ||
| T/S Sarazen | 1920 | USA | ||
| M/S Saturnia | 1927 | USA | ||
| M/T S. D. Maddock | 1936 | USA | ||
| M/S Seaboard | 1874 | USA | ||
| Lekter Seaboard no. 77 | 1934 | USA | ||
| Lekter Seaboard no. 99 | 1937 | USA | ||
| M/S Sea Breeze | 1936 | USA | ||
| T/S Sea Dolphin | 1945 | USA |