The Sailing Jacket Co — The Trailer Sailor
- The Sailing Jacket Co
- The Sailing Pro Shop
- The Sailing Source
- The Sailmarket Auction
- The Sailor%27s Tailor
- The Savvy Sailor
- The Ship Bell Co.
- The Ship Shop
- The shiplink.info
- The Slalom Shop
- The smoking%3B halted well%3B revealing gap-plugging tropics.
- The Somebody Company
- The Starlink DGPS Pages
- The Store Mason's Chandlery Ltd
- The strongest boats in the world,
- The Sunseeker Club Inc.
- The Tait Gallery
- The Tall Ship R.Tucker Thompson
- The thechandleryonline.com
- The Titanic Nautical Resource Center
- The Totally Crewless Company, Inc.
- The Trailer Outlet
- The Trailer Sailor