| Tugs - S to Sm |
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| Smit Clyde | Smit Denemarken | Smit Finland | Smit Humber | Smit Japan |
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| Smit Loire | Smit Marne | Smit Orca | Smit Polen | Smit Portugal |
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| Smit Rhone | Smit Rusland | Smit Spanje | Smit Zweden | Squalus |
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| ST-488 | St. Gluvias | St. Mawes | St. Olaf | St. Piran |
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| Stamford | Stanford | Stella | Steven B | Stig |
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| Storebror | Storjoel | Stroombank | Sun Anglia | Sun Essex |
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| Sun II | Sun Kent | Sun London | Sun Mercia | Sun Surrey |
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| Sun Sussex | Sun Thames | Sun XXIV | Sun XXVI | Sun Tugs |
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| Suncrest | Susie B | Svitzer Laceby | Svitzer Sarah | Svitzer Trimley |
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| Swiftstone | ||||
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