| Company name | שם החברה | Involvement in the occupation | Category | |
| 331 | Shapir Civil and Marine Engineering | שפיר הנדסה אזרחית וימית | A civil engineering and construction company, which operates several quarries | Exploitation of Occupied Production and Resources, Settlements' Products, |
| 332 | Sheleg Lavan | שלג לבן - כ"א, נקיון ושמירה | A private security company. One of the companies hired by the Israeli Ministry | Private Security in the Occupation, The Wall and Checkpoints |
| 333 | Shomron Barkalit Tires | צמיגי השומרון ברקלית | Distribute automobile tires. The company is located in the Barkan Industrial | Settlements' Products |
| 334 | Shufersal | שופרסל | A supermarket chainstore. The company has a branch in the Gilo neighborhood of | Settlements' Products, Services to the Settlements |
| 335 | Si Kirsum | שיא כרסום עבודות מתכת מדוייקות | Specialize in precise metal works and chip processing. The company is located in | Settlements' Products |
| 336 | Siemens | סימנס | An engineering conglomerate. Traffic control systems of the company are | Israeli Construction on Occupied Land, Services to the Settlements |
| 337 | SodaStream (The Soda Club Group) | סודהסטרים (קבוצת סודה קלאב) | Manufactures and distributes home carbonating devices and flavourings for | Settlements' Products |
| 338 | Solel Boneh Building and Infrastructure | סולל בונה בניין ותשתית | A construction company, serving as contractor in large scale construction and | Israeli Construction on Occupied Land, Settlements' Products, The Wall and |
| 339 | Spiral Glass | ספירל זכוכית | Manufacture glass products, specialize in security glass products. The company | Settlements' Products |
| 340 | Spray Metal Coatings | ספריי מטל ציפויים | Provide metal coatings using spraying technologies. The company is located in | Settlements' Products |
| 341 | Spyro Plastics | ספיירו פלסטיקס | Manufacture plastic products. Factory is located in the Barkan Industrial Zone, | Settlements' Products |
| 342 | Star Night Technologies | סטאר נייט טכנולוגיות | Company subsidiaries manufacture products for night vision, avionic systems and | Settlements' Products, Specialized Equipment and Services |
| 343 | Stern Group | שטרן גרופ | A construction, development and real estate group. As a contractor for Tzifha | Israeli Construction on Occupied Land |
| 344 | Super Pharm (Israel) | סופר פארם | An Israeli drugstore chain. Has branches in the following settlements: Ma'ale | Services to the Settlements |
| 345 | Superbus | סופרבוס | A public transportation company. Operates regular bus services to West Bank | Services to the Settlements |