| SOTW | | Spirit of the wild |
| SOW | | speaking of which |
| SOW | | statement of work |
| soyf | | stay on your feet |
| SPADATS | | Space Detection and Tracking System |
| sparq | | Speed Power Agility Reaction and Quickness |
| SPDIF | | Sony/Philips Digital Interface |
| SPF | | Sender Policy Framework |
| SPF | | Sun Protection Factor |
| SPIC | | Spanish Indian and Colored |
| SPIC | | specialist promotable in charge |
| spIM | | Spam sent by Instant Messaging |
| SPML | | service provisioning markup language |
| SPOC | | Single Point Of Contact |
| SPOD | | spinning pizza of death |
| SPOT | | Smart Personal Objects Technology |
| SPQR | | senate people rome |
| SPQR | | senatus populusque romanus |
| spst | | same place same time |
| SQCIF | | Sub Quarter Common Intermediate Format |
| sql | | single |
| sql | | structured query language |
| SQO | | Some Quantity Of |
| SRAM | | static RAM |
| srm | | Supplier Relationship Management |
| SRO | | standing room only |
| srs | | seniors |
| srs | | Series |
| srs | | serious |
| srs | | Supplementary restraint system |
|