| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| D/S Sinkiang | 1915 | Great Britain | ||
| D/S Sire | 1938 | Great Britain | Torpedoed, 1941-5-31 | |
| TSS Sir John Hawkins | 1929 | Great Britain | ||
| D/S Sir Liege | 1908 | Great Britain | ||
| D/S Sirra | 1929 | Great Britain | ||
| D/S Sixaola | 1911 | Great Britain | ||
| D/S Sluga | 1929 | Great Britain | ||
| D/S Sobkra | 1937 | Great Britain | ||
| M/S Sobo | 1937 | Great Britain | ||
| D/S Soika | 1925 | Great Britain | ||
| D/S Solon II | 1925 | Great Britain | ||
| D/S Solvra | 1937 | Great Britain | ||
| M/S Somersetshire | 1921 | Great Britain | ||
| D/S Sondra | 1937 | Great Britain | ||
| D/S-hvalfanger Sonja | 1924 | Great Britain | ||
| D/S Sorsra | 1937 | Great Britain | ||
| D/S-hvalfanger Sotra | 1925 | Great Britain | ||
| D/S Minesveiper Sotra | 1925 | Great Britain | Torpedoed, 1942-1-29 | |
| Flytende hvalkokeri D/S Sourabaya | 1915 | Great Britain | Torpedoed, 1942-10-27 | |
| D/S Southern Barrier | 1936 | Great Britain | ||
| D/S Southern Breeze | 1936 | Great Britain | ||
| D/S Southern Chief | 1926 | Great Britain | ||
| Flytende hvalkokeri D/S Southern Empress | 1914 | Great Britain | Torpedoed, 1942-10-14 | |
| D/S Southern Field | 1929 | Great Britain | ||
| D/S Southern Floe | 1936 | Great Britain | Sunk by mine, 1941-?-? |