All Boating Charters
- Sol & Sal
- Solara Maldives
- Sole Sale Sardinia
- SoleMare LLC
- Soleil Sport Fishing – Boat Tours
- Solevela Sailing Yacht Charter Go One
- Solitude Fishing Charters
- Solmar 600
- Solmar Aegina Villa & Yacht
- Solo Good
- Solrise Cruises – Sail La Vie
- Something Fishy Charters
- Somewhere - Ultimate Catamaran Expedition
- Sonny's Boat Tours and Charters
- Sorrento Bliss Charter
- Sorrento Experience
- Sorrento Luxury Charter – Axopar 37 ST
- Sorrento Luxury Charter – Rib 780
- Sorrento Luxury Charter – Riva Rivale 56
- Sorrento Premium Boat
- Sorrento Sea Service – Siren
- Sorriso Boat Tours – Capri & Amalfi
- Sorta Salty Charters
- Sortie Bateau 06 – Riviera Boat Trips Cannes
- Sota Travel Zakynthos – Rayan
- Sota Travel – IOSIF-TZOUNIOR
- Sota Travel – NIKI - ANTRIANA
- Sota Travel – SIFI - DIANA
- Sotab Excursion
- Sottovento Boat Rentals
- Soundblaster
- Soundside Tours
- South Ari Lodge
- South Cruise Adventures
- South FL Charters
- South Florida Yacht Excursions
- South Flow Charters
- South Jersey Outfitters
- South Ole Sails – Beneteau Oceanis Clipper 41
- South Ole Sails – Jet Ski
- South Ole Sails – Quicksilver 755
- South Padre Fishing Guide
- South Padre Island Pontoon Tours
- South Padre Outfitters – SpaceX Tours
- South Sea Charters
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Angler Fishing Charters
- Southern Belle Charter
- Southern California Adventure, Inc
- Southern Salt Charters
- Southern Slots Charter Co
- Southern Sons Charters
- Southern Sun Charters – Sun II
- Southern Sun Charters – Southern Sol
- Southern Sun Charters – Southern Sun
- Southern Sun Guides
- Southern Tauk Charters
- Southern Voyage Eco/Sunset Tours
- Southport Jetski Tours
- Southwest Shorelines
- Southwest Sportfishing
- Sozopol Boat Tours
- Spanish Wells Island Charters
- Spark Waves Group – Speed Boat "Selena"
- Sparus Boats - Luxury Motor Yacht Colnago 38
- Sparus Boats - Luxury Motor Yacht Colnago 45
- Sparus Boats – Rib Boat Marlin
- Speartime Luxury Charters Barbados
- Special Sea Day – Kapten
- Special Sea Day – Taxiarchis
- Speed Boat Albatross
- Speed boat Antonija – Atlantic Marine 670
- Speed boat Antonija – Don Amon Negroni
- Speed boat BATELA
- Speedboat Lana Omis
- Speedboat Maria
- Speedboat Phi Phi and Maya Bay Tour
- Speedboat Prasitporn Pattaya
- Speedboat Tours Tivat
- Speranza 40 – Island Hopping Tour
- Sphynx BCN
- Spindrift Charters – Grand Cayman
- Spinnaker Sailing SF
- Spinnaker Sailing SF – J/105 FAST & FUN!
- Spirit Of La Paz – Private Chaters
- Splash & Sun Comino Boat Trips
- Splash Time Water Sports & Tours
- Splash Wave Tours Belize
- Split Boat Tours
- Split Private Boat Tours
- Split Sea Tours
- SpongeBob Kayak Ecotours
- Sportfishing Maestro
- Sportsman Charters
- Sportsmans Paradise Adventures - Horse Tour
- Sporty, Spacious Deckboat With Lots Of Shade
- Spot Hunter Fishing Guide Services
- Spot Tail Fishing And Tours