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- S.C. Johnson & Son Inc.
- Safeco Corp.
- Sallie Mae
- Samuel Roberts Noble Foundation Inc.
- Sanwa Bank California
- Sara Lee Corp.
- SBC Communications Inc.
- Schering-Plough Corp.
- Scientific brakes & Equipment Co.
- Scientific-Atlanta Inc.
- Scott, Foresman & Co.
- ScudderKemper Investments
- Sealed Air Corp.
- Sealright Co. Inc.
- Sedgwick Inc.
- Sempra Energy
- Sentry Insurance Foundation Inc.
- Service Merchandise Co. Inc.
- Seton Co.
- SGL Carbon Corp.
- Shaklee Corp.
- Shearson Lehman Brothers Inc.
- Sheldahl Inc.
- Shell Oil Co.
- Shelter Insurance Cos.
- Shenandoah Life Insurance Co.
- Sherwin-Williams Co.
- Showa Denko Carbon Inc.
- Siemens Corp.
- Siemens Energy & Automation Inc.
- Siemens Information & Communication Networks
- Sierra Health Foundation
- Sierra Pacific Resources
- Sifco Industries Inc.
- Signet Banking Corp.
- Silicon Graphics Inc.
- Simpson Manufacturing Co., Inc.
- SKF USA Inc.
- SmithKline Beecham
- SNET
- Sonat Inc.
- Sonoco Products Co.
- Sony Corp. of America
- Spelman & Johnson Group
- Spiegel Inc.
- Springs Industries Inc.
- Sprint Corp.
- SPS Technologies Inc.
- SPX Corp.
- Square D Co.
- St. Paul Cos.
- Staley, Robeson, Ryan, St. Lawrence Inc.
- Standard Insurance Co.
- Standard Products Co.
- Stanhome Inc.
- Stanley Works
- Sta-Rite Industries Inc.
- State Farm Insurance Cos.
- State Street Corp.
- Stauffer Communications
- Steel Heddle Manufacturing Co.
- Steelcase Inc.
- Stop & Shop Cos. Inc.
- StorageTek
- STREM Chemicals
- Stride Rite Corp.
- Subaru of America Inc.
- Summit Bancorp.
- Sun Life Assurance Co. of Canada
- Sun Microsystems Inc.
- Suntrust Bank, Atlanta
- SUPERVALU Inc.
- Susquehanna Investment Group
- Swank Inc.
- Swedish Match
- Swiss American Securities Inc.
- Swiss Bank Corp.
- SYSCO Corp.
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