| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| M/S Seaboard | 1874 | USA | ||
| Lekter Seaboard no. 77 | 1934 | USA | ||
| Lekter Seaboard no. 99 | 1937 | USA | ||
| M/S Sea Breeze | 1936 | USA | ||
| M/S Sea Serpent | 1942 | USA | ||
| D/S Seattle Spirit | 1919 | USA | Torpedoed, 1942-6-18 | |
| D/S Sebastian Cermeno | 1943 | USA | Torpedoed, 1943-6-27 | |
| T/S Seton Hall Victory | 1945 | USA | ||
| T/S Shawnee | 1927 | USA | ||
| T/T Sheldon Clark | 1942 | USA | ||
| D/S Sherwood Anderson | 1943 | USA | ||
| T/S Shickshinny | 1919 | USA | ||
| M/S Shooting Star | 1942 | USA | ||
| D/S Silas Weir Mitchell | 1943 | USA | ||
| D/S Silvester Gardiner | 1943 | USA | ||
| D/S Simeon | 1902 | USA | ||
| D/S Smith Thompson | 1942 | USA | ||
| D/S S. M. Shoemaker | 1944 | USA | ||
| D/S Solomon Juneau | 1943 | USA | ||
| M/S South Seas | 1944 | USA | ||
| T/T Sparrows Point | 1942 | USA | ||
| T/S Steel Age | 1920 | USA | Torpedoed, 1942-3-7 | |
| T/S Steel Inventor | 1920 | USA | ||
| T/S Steelore | 1922 | USA | ||
| T/S Steel Ranger | 1920 | USA |