| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| M/S South Seas | 1944 | USA | ||
| T/T Sparrows Point | 1942 | USA | ||
| D/S Spartan | 1923 | Panama | ||
| D/S Speideren | 1909 | Norway | ||
| D/S Sperm | 1925 | Norway | ||
| D/S Spero | 1919 | Norway | ||
| D/S Spes | 1918 | Norway | ||
| D/S Spica | 1915 | Norway | ||
| D/S Spica | 1923 | Norway | ||
| D/S Spica | 1913 | Great Britain | ||
| M/T Spidoleïne | 1928 | Panama | ||
| D/S-hvalfanger Spina | 1926 | Great Britain | ||
| M/T Spinanger | 1927 | Norway | ||
| D/S Spind | 1917 | Norway | Shelled by gunfire, 1941-8-23 | |
| M/S Spinel | 1937 | Great Britain | ||
| D/S Spokane | 1930 | Panama | ||
| M/K Sponholm | 1902 | Norway | 1942-9-11 | |
| D/S Sport | 1898 | Norway | ||
| D/S Sposa | 1926 | Great Britain | ||
| D/S Spro | 1890 | Norway | ||
| D/S Spurt | 1918 | Norway | ||
| U.S. Army Taubåt ST-386 | 1943 -1944 | USA | ||
| U.S. Army Taubåt ST-752 | 1944 | USA | ||
| D/S Stabil | 1895 | Norway | Shelled by gunfire, 1944-3-22 | |
| D/S Stadion II | 1914 | Norway |