- Seafood restaurant
- Steak house
- Salad shop
- Sandwich shop
- Soft drinks shop
- Soup restaurant
- Snack bar
- Store
- Sports bar
- Sundae restaurant
- Spanish restaurant
- Self service restaurant
- Sushi restaurant
- Sushi takeaway
- Soul food restaurant
- Sweets and dessert buffet
- Surf school
- South Asian restaurant
- Southern restaurant (US)
- South Indian restaurant