Lives listing by occupation: merchant
- Sherman, Roger (born 1721–died 1793), American merchant, politician
- Sibbald, Sir James (died 1819), English East India Company official, merchant
- Sibbald Scott, Sir David (born 1782), Scottish merchant
- Silva, Jose da (flourished 1789), American merchant
- Smith, James (born 1719–died 1806), Irish merchant, lawyer, politician
- Smith, John R. (flourished 1850–1900), American merchant, mill-owner
- Smith, Doctor Ralph (flourished 1686–1689), English physician, merchant
- Smith, William (born 1728–died 1814), American merchant, politician
- Smith, William (born 1755–died 1816), American merchant
- Smyth, Thomas (born 1737–died 1824), Irish merchant, banker
- Spencer, Nicholas (died 1689), English merchant, politician, civil servant, governor
- Steuart, Charles (born 1725–died 1797), Scottish colonial administrator, merchant
- Steuart, David (flourished c. 1783), Scottish merchant, banker
- Stewart of Allanbank, John (born c. 1723–died 1781), Scottish wine-merchant, merchant, politician, member of Parliament, pamphleteer
- Storke, Thomas (flourished 1690), English merchant
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