| Sonic Powered
| http://www.sonicpowered.co.jp
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| Sonic Fusion Inc.
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| Songbird Productions
| http://songbird.atari.net
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| Sonalysts Inc.
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| Soliton
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| Solan
|
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| Software Creations
| http://www.creations.co.uk
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| SoftMax
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| Softie
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| Softhouse Chara
| http://shchara.co.jp
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| Soft Office
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| Soft Enterprises
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| Soft Bank
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| Sofix
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| Sofel
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| Societa Daikanyama
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| Societa
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| Snowblind Studios
| http://www.snowblindstudios.com/
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| SNK
| http://www.neogeo-usa.com
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| Smoking Gun Productions
| http://www.smoking-gun.co.uk/
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| Smilebit
| http://www.smilebit.com
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| Smile Soft
|
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| Smart Egg Pictures
|
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| Smart Dog
|
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| Smart Bomb Interactive
|
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| Smart
| http://www.smart-soft.jp
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| Small Rockets
| http://www.smallrockets.com
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| Slant Six
|
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| Skyworks Technologies
|
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| Skyworks
|
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| SkyRiver Studios
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| Sky Think System
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| Skonec
|
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| Skip Ltd.
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| Six By Nine
|
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| Sirtech
| http://www.sir-tech.com
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| Sirius
| http://sirius.product.co.jp/
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| Sinister Games
| http://www.sinistergames.com
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| Singletrac
| http://www.singletrac.com
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| Sinclair Research
| http://www.sinclair-research.co.uk/
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| SimTex
|
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| Sims
| http://www.sims.co.jp/
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| Simon and Schuster
| http://www.simonsays.com/interactive
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| Simis
|
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| SimBin
| http://www.simbin.com
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| Silverstar
|
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| SilverBullet
|
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| SilverBirch Studios
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| Silverback Entertainment
|
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| Silver Wish
|
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