- S Corporation
- S.J.D.
- Sabotage
- Sacco and Vanzetti Trial
- Said
- Sailor
- Salem Witch Trials
- Sales Law
- Sales Tax
- Salvage
- Same Evidence Test
- San Francisco Vigilance Committees of 1851 and 1856
- Sanction
- Sanford, Edward Terry
- Sanger, Margaret Higgins
- Sanity
- Santa Clara County v. Southern Pacific Railroad Company
- Sarbanes-Oxley Act of 2002
- Sargent, John Garibaldi
- Satisfaction
- Save
- Saving Clause
- Savings and Loan Association
- Saxbe, William Bart
- Scab
- Scalia, Antonin
- Schechter Poultry Corp. v. United States
- Schenck v. United States
- Schlafly, Phyllis Stewart
- Schlesinger, Rudolf Berthold
