| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| 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 | ||
| U.S. Army Taubåt ST-386 | 1943 -1944 | USA | ||
| U.S. Army Taubåt ST-752 | 1944 | USA | ||
| State of Delaware | Unknown | 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 | ||
| T/S Steel Scientist | 1921 | USA | Torpedoed, 1942-10-12 | |
| T/S Steel Voyager | 1920 | USA | ||
| T/S Steel Worker | 1920 | USA | ||
| D/S Stephen F. Austin | 1942 | USA | ||
| D/S Stephen R. Mallory | 1944 | USA | ||
| D/S Stephen Smith | 1944 | USA | ||
| D/S St. Paul | 1897 | USA | ||
| D/S Suffolk | 1911 | USA | Ran aground, 1943-12-11 |