| Sawai ManSingh Medical College | Academic & Science |
| Sound Molecular Scattering | Academic & Science |
| Sutter Middle School | Academic & Science |
| Spatial Management System | Academic & Science |
| Space Meteorological Satellite | Academic & Science |
| Swedish Mathematical Society | Academic & Science |
| Svenska Matematikersamfundet | Academic & Science |
| Svenska Meteorologiska Sällskapet | Academic & Science |
| Swedish Meteorological Society | Academic & Science |
| Société Mathématique Suisse | Academic & Science |
| Swiss Mathematical Society | Academic & Science |
| Schweizerische Mathematische Gesellschaft | Academic & Science |
| Sun, Moon, And Stars | Academic & Science |
| Sainte Marie | Airport Code |
| Shihab Mim Sources | Business |
| Samsung | Business |
| Simple Marketing Services | Business |
| Symptom Management Service | Business |
| Sims Metal Management, LTD. | Business |
| Shared Medical Systems | Business |
| Senior Management Service | Business |
| Stock Management System | Business |
| Specialised Management Services | Business |
| Student Management System | Business |
| Stores Management System | Business |
| Sales and Marketing Society of the Midsouth | Business |
| Singapore Mathematical Society | Business |
| Siemens Medical Solutions | Business |
| Strategic Management Sciences | Business Management |
| Strategic Management Society | Business Management |
| Safety Management Systems | Business Management |
| Saint Mary's School | Community |
| St Margaret's School | Community |
| Saint Mary's School's | Community |
| Sebastian Middle School | Community |
| South Middle School | Community |
| School Management System | Community |
| Southern Middle School | Community |
| Smithsonian Marine Station, Fort Pierce, Florida | Community |
| Student Marking System | Community |
| Something More for Students | Community |
| Snoqualmie Middle School | Community |
| Stuart Middle School | Community |
| Suffern Middle School | Community |
| Suffern Middle School's | Community |
| Sierramont Middle School | Community |
| Suzanne Middle School | Community |
| Summit Middle School | Community |
| St. Mary's School | Community |
| St. Mark's School | Community |
| Save My Soul | Community |
| Service Management System | Computer and Networking |
| Shred Mylar Surface | Computer Assembly Language |
| Small Memory System | Computer Hardware |
| System Managed Storage | Computer Hardware |
| Static Memory System | Computing |
| Short Messaging Service | Computing |
| Subscriber Management System | Computing |
| Self Maintenance Services | Computing |
| Storage Management Services | Computing |
| Special Multicast Server | Computing |
| Service Management Solution | Computing |
| Systems Management Software | Computing |
| System Mass Storage | Computing |
| Spend Management Solution | Computing |
| Shader Management System | Computing |
| Security Management System | Computing |
| Super Mario Strikers | Computing |
| Software Management Services | Computing |
| Storage Management Subsystem | Computing |
| System Managed Space | Computing |
| Student Marketing System | Computing |
| Satellite Multiservice System | Computing |
| Ssa Message Structure | Computing |
| Selective Multicast Server | Computing |
| Select Message Service | Computing |
| Storage Managers | Computing |
| Station Management System | Computing |
| Solution Management Services | Computing |
| Small Messaging System | Computing |
| Symantec Mail Security | Computing |
| Session Management Service | Computing |
| Server Migration Service | Computing |
| Sega Master System | Computing |
| Super Mario Sunshine | Computing |
| Sardarayaab Model School | Educational Institute |
| Secs (semi Equipment Communications Standard) Message Service | Electronics |
| Suspension Management System | General |
| Scheduled Maintenance System | General |
| Service Microfiche System | General |
| South Mids Sportsters | General |
| Space Mean Speed | General |
| Smart Mobility Summit | General |
| Singapore Motor Show | General |
| Sydney Motor Show | General |
| Spool Management System | General |
| Steel Making Section | General |
| Sequence Manipulation Suite | General |
| Smithsonian Marine Station | General |
| Systems Maintenance Services | General |
| Speed Mining Service | General |
| Safety Measurement System | General |
| Send My Shooters | General |
| Superb Mini Server | General |
| SShort Message Service | General |
| Schmidt Motorsport | General |
| Seoul Motor Show | General |
| Sexy Maddening Suitor | General |
| Seat Media System | General |
| Shanghai Motor Show | General |
| Steve Mark Saleen | General |
| Skoda Media Services | General |
| Safety Management System | General |
| Star Mazda Series | General |
| Safety Measure System | General |
| Santa Maria Speedway | General |
| Special Mint Set | General |
| Slow Moving Software | General |
| So Much Shorter | General |
| Short of Mental Stamina | General |
| Stop Making Sense | General |
| Send Messages Silently | General |
| Senpai Master Schallwelle | General |
| Send Me a Sign | General |
| Sell More Stock | General |
| Stop Marriage Swiftly | General |
| Siskiyou Motor Speedway | General |
| Saleen Motorsports | General |
| Stranka Mladih Slovenije | Governmental |
| Standards Management Staff (CDRH) | Governmental |
| Simulation Modeling System | Governmental |
| System Management Server | Information Technology |
| S**t Must Stop | Internet |
| S*** Must Stop | Internet |
| Save My Spot | Internet |
| Smith–Magenis syndrome | Medical |
| Stiff man syndrome | Medical |
| somatomedins | Medical |
| Specialties Matching Service | Medical |
| sphingomyelin synthase | Medical |
| Security Management Specialist | Medical |
| Senior Medical Student | Medical |
| Serial Motor Seizures | Medical |
| Simvastatin Multicenter Study | Medical |
| Socioeconomic Monitoring System | Medical |
| Solitary Myofibroma of Skin | Medical |
| Show Me Sister | Messaging |
| Service Members | Military and Defence |
| Supply Management Software | Military and Defence |
| Seiner Majestat Schiff | Military and Defence |
| Sleep Management System | Military and Defence |
| Single Mobility System | Military and Defence |
| Short Message Service | Mobile Technology |
| Systems Management Server | Networking |
| Send Me Symbols | Networking |
| Spectral Modeling Synthesis | Physics Related |
| Smart Messaging Service | Softwares |
| Special Measuring Service | Space Science |
| Separation Mechanism Subsystem | Space Science |
| Shuttle Mission Simulator | Space Science |
| Solar Maximum Satellite | Space Science |
| Space Motion Sickness | Space Science |
| Synchronous Meteorological Satellite | Space Science |
| Stock Market Simulation | Stock Exchange |
| Server Malloc (memory Allocation) System | Telecommunication |
| Sainte Marie Airport | Transport & Travel |
