- S-WINGS
- SAINT JACQUES WETSUITS
- SALOMON
- SCIENCE
- SCOTT
- SCRUB
- SEAWAG
- SELECT
- SEVENTY ONE
- SEX WAX
- SHRED
- SIC
- SIDE ON
- SINNER
- SISSTR EVOLUTION
- SKIM ONE
- SKULL CANDY
- SLIDZ
- SLINGSHOT
- SLOVAK FIN S.R.O
- SLYTECH
- SMITH
- SNIPER
- SNIPER HOFF
- SOFTECH
- SOLAREZ
- SOORUZ
- SOROMAP
- SP
- SPINERA
- SPITFIRE
- SROKA
- STEWART
- STRAIGHT LINE
- STREAMLINED
- SUBU
- SUPLAYER
- SURF EAR
- SURF LOGIC
- SURF PISTOLS
- SURF SYSTEM
- SURFTECH
- SWIX