U.S. and Canadian railways - S
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Sabine River & Northern Railroad
Salt Lake City Southern Railroad
Salt Lake Garfield & Western Railroad
San Diego & Imperial Valley Railroad
San Joaquin Valley Railroad
San Luis Central Railway
San Manuel Arizona Railroad
San Pedro & Southwestern Railway
Sand Springs Railroad
Santa Cruz Big Trees & Pacific Railroad
Santa Maria Valley Railroad
Semo Port Railroad
Sidney & Lowe Railroad (SLGC)
Sierra Pacific Industries
Sierra Railroad
South Kansas and Oklahoma Railroad (SKOL)
Southeast Kansas Railroad
Southern Switching Company
St. Maries River Railroad
Stillwater Central Railroad (SLWC)
Stockton Terminal & Eastern Railroad