All Boating Charters
- Shala River Tour from Komani Lake
- Shallow Water Experience LLC
- Sharkcana Yachts – Private Yacht Excursions
- Sharky's Charters
- Shark’s Tours
- Shearwater Charters
- Shockwave Charters
- Shoki Charters
- Shooter Dog Cruises
- Shore Service
- Shore Thing Charters OCNJ
- Shore-Thing Charters
- Short Skirts Sportfishing
- Shotime Charters
- SiP Travel – Blue Cave Adventure
- SiP Travel – Boka Bay Tour
- Sicily Fishing Charter
- Sicily Yachting Club
- Side Quest Charters
- Sidekick Charters
- Sierra Surf House
- Siesta Cruise Boat Tours
- Siesta Key Snorkel
- Sightseeing, Booze Cruise
- Sightseeing,Booze,Sunset and Lake Boca Cruise
- Signature Island Charters
- Silver Thatch Watersports – Diver
- Silver Thatch Watersports – MB
- Silver Thatch Watersports – Silver Thatch II
- Silver Tuna Sport Fishing
- Simon Says Charters
- Sin Priza – Snorkeling Tour
- Singing Reel Charters
- Sip N Sea Charters – Fun In The Sun!
- Sip and Sea Charleston
- Sip and Sea Charleston
- Siren – 60' Iconic Luxury Yacht
- Sirena Moris
- Sirena – Splav & Brod
- Sirigos Yachting
- Sisi Boating Experiences
- Six Shooter Charters
- Skadar Lake – Boat Cruise
- Skarpina Budva
- Skinny Dipn Charters
- Skipjack by Amberjack-Snorkel/Sunsets/Whale
- Skipper Allan Sea Excursions
- Skipper Charters
- Skipperdan Boat Ltd
- Skirtchaser Charters
- Sky Blue Reef Tours
- Sky Walker Yachts – 96 FT Caliente
- Sky Walker Yachts – C-62
- Sky Walker Yachts – S-60 Infinity
- Sky Walker Yachts – X-63 Amie
- Sky Walker Yachts – С-52 Sky Walker
- Skylar Blue Sportfishing
- Skyway Fishing Tours
- SlackTyde Charters
- Slick Calm Charters
- Smile Boats – Kattum K30
- Smokin Hooks
- Smooth Sailing Of Miami
- Snap Decision Charters
- Snorkel &. Turtle Adventure on 43'
- Snorkel/Shelling Eco Tour
- Snorkeling & Beach Tour
- Snorkeling Trip With Tamarindo Surf & Tours
- Snorkeling With Sea Turtles
- SoFlo Charters
- SoMax Fishing
- Sol & Sal
- Solara Maldives
- SoleMare LLC
- Soleil Sport Fishing – Boat Tours
- Solevela Sailing Yacht Charter Go One
- Solmar Aegina Villa & Yacht
- Solo Good
- Solrise Cruises – Sail La Vie
- Solé Watersports – Private Excursions
- Something Fishy Charters
- Sorrento Sea Service – Siren
- Sorta Salty Charters
- Soundside Tours
- South Cruise Adventures
- South Flow Charters
- South Jersey Outfitters
- South Ole Sails – Beneteau Oceanis Clipper 41
- South Ole Sails – Jet Ski
- South Padre Fishing Guide
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Belle Charters
- Southern California Adventure, Inc
- Southern Slots Charter Co
- Southern Sons Charters
- Southern Sun Guides
- Southern Tauk Charters