| Abbreviation | Definition |
|---|---|
| SAL | CSX Transportation Incorporated |
| SAL | Seaboard Air Line Railway (CSX Transportation) |
| SALX | General American Marks (GATX Corporation) |
| SAMU | South African Marine Corporation |
| SAMX | Cargill Incorporated |
| SAMX | Seaboard Allied Milling Department (Cargill) |
| SAN | Sandersville Railroad |
| SAN | Sandersville Railroad Company |
| SANU | Samband Islenzkra Samvinnufelag |
| SANX | San Angelo Tank Car Line |
| SAPT | Savannah Port Terminal Railroad |
| SARL | Suvarnabhumi Airport Rail Link |
| SARX | Southern Appalachia Railway Museum |
| SATX | City Public Service Board of San Antonio Texas |
| SATX | City Public Service Board of San Antonio, Texas |
| SAUX | Sauvage Gas |
| SAUX | Sauvage Gas Company |
| SAVX | Savannah Electric and Power |
| SAVX | Savannah Electric and Power Company |
| SAW | South Plains Switching Limited |