| Abbreviation | Definition |
|---|---|
| SM | Sensitive Market |
| SM | Service Mark |
| SM | Small and Medium Businesses |
| SM | Star Museum |
| SMA | Singapore Massachusetts Alliance |
| SMART | Specific, Measurable, Achievable, Realistic, Time Bound (Your Dreams should be "SMART") |
| SMC | Strategic Management Consulting |
| SMSS | Short Message Service Solutions |
| SNAP | Simplified Network Application Process |
| SO | Suspece Of Sale |
| SoBe | South Beach |
| SOD | Supply Offer Details |
| SOF | Statement Of Facts |
| SOP | Standard Of Practice |
| SPAC | Services Policy Advisory Committee |
| SPACE | Search Project For Aspects Of Close Encounters |
| SPICHI | Subliminal Propaganda Institute Chicago |
| SPIV | Special Purpose Investment Vehicle |
| SPRO | Swedish Patent and Registration Office |
| SR&CC | Strikes, Riots, and Civil Commotion Warranty |