| Sandbox Studios: Develops children's software and arcade titles for consoles and PCs. |
| SCS Software: Independent developer of Rocky Mountain Trophy Hunter 3 and Shark! Hunting the Great White. |
| Semionetix: International developer and publisher of interactive entertainment software and arcade machines. |
| Shin'en Multimedia: Developer of such titles as the Iridion series and Maya the Bee. Game information, Game Boy Advance sound utilities, and company information. |
| Shrapnel Games: Publisher of 101st Airborne in Normandy. |
| Slitherine Software: Creators of Tyrannosaurus Tex for the Game Boy Color. |
| Small Rockets: Developer of downloadable PC games such as Masters of the Sky: The Red Ace, Tower of the Ancients, and Jetboat Superchamps. |
| Smoking Gun Productions: Developer of Giant Killers and Arrival. |
| Soft-iK: Develops Windows CE games such as Larva Run. |
| Softgame: Developer of PC card games such as poker and solitaire. |
| SoftSpot Software: Developer of intellectual word games and puzzles. Titles include Letter Rack and What's Up. |
| SoftySoft: Developer of Anarchy and Deathchase 3D. |
| Soleau Software: Developer of family friendly non-violent strategy logic games for both Windows and Macintosh computers. |
| Sounds4games: Sells collections of sounds to game developers. |
| spark: Developer of Call of Duty: Finest Hour for Playstation 2, Gamecube and Xbox. |
| Spectrum Pacific Publishing: Publisher of Case Closed. |
| Sports Interactive: Developers of sports games such as Championship Manager, CM Quiz and an EHM. |
| Starbreeze Studios AB: Developers of Enclave. |
| Stardust Entertainment: Creators of platformer Myth of the Moon Stone. |
| Strategic Studies Group: Developers of Total War, Warlords II for the Mac, Ardennes Offence and Warlords II and III for the PC. [PC/Mac] |
| Studio 218: Developer of games using Hyperstudio. |
| Studio 3 Interactive: Computer and video game publishers. |
| Studio SAN: Developers of advertising games. |
| Sucker Punch Productions: Creators and developers of the Sly Cooper series of games. |
| Sylum Entertainment Ltd.: Developer of Deerhunter III and Sportsman's Paradise. |
Classical
