| Sainsburys | Salvation Army | Sanofi Synthalabo Ltd |
| Schurpack UK Ltd | Scotmid Co-operative | Scottish & Newcastle Plc |
| Scottish Amicable Life Assurance Society | Scottish Courts Administration | Scottish Hydro Plc |
| Scottish Mutual Assurance Society | Scottish Prison Service | Scottish Widows Fund & Life Assurance Society |
| Seagate Technology | SECC (Scottish Exhibition Conference Centre) | Shell (UK)Ltd |
| Sheraton Hotel, Edinburgh | Simpson Print Ltd | South Ayrshire Council |
| South Lanarkshire Council | South Tyrone Hospital | Springvale EPS Ltd |
| Stakis Hotels Ltd | Stirling Council | Stobo Castle Health Spa |
| Strathclyde Police | Strathclyde University | Sun Microsystems Ltd |
| Sunderland City Council | Sunderland Maring Insurance |
