| | S&M | | Sadism & masochism |
| | S&M | | sado-masochism. |
| | S&M | | smoke and mirrors |
| | S,ITWB | | sorry, in the wrong box |
| | S.A.F.P.F. | | Substance Abuse Felony Punishment Facility |
| | S.E.C. | | Securities and Exchange Commission |
| | S.F.L.A. | | Stupid Four Letter Acronym |
| | S.F.L.A. | | Stupid Four-Letter Acronym |
| | S.G.2.M. | | Sounds Good To Me |
| | S.I.L.W.Y. | | Still in Love with You |
| | S.I.M.U | | Sorry I Missed You |
| | S.I.M.U. | | Sorry I Missed You |
| | S.I.P.D.E. | | Scan, Identify, Predict, Decide, Execute |
| | S.L.E.D. | | Single Large Expensive Disk |
| | s.l.y. | | still loving you |
| | S.M.E. | | Small and Medium Enterprises |
| | S.M.O.T. | | see me on this |
| | S.M.S. | | Small Message Service |
| | s.m.t.m. | | Show Me The Money |
| | S.M.T.O.E. | | Sets My Teeth on Edge |
| | s.n.a.f.u. | | situation normal all f**ked up |
| | S.N.A.G | | sensitive new age guy |
| | S.N.A.G. | | sensitive new age guy |
| | s.o.h. | | stock on hand |
| | S.O.L. | | sadly out of luck |
| | S.O.M. | | Sick of me |
| | S.U.V. | | sports Utility Vehicle |
| | S.W.A.T. | | Special Weapons And Tactics |
| | S/A | | Sex/Age |
| | S/M | | Sadism And Masochism |
|