| ID | Name | Type |
|---|---|---|
| #19581 | Sebastien Andrivet | + |
| #13090 | Sector | ? |
| #13091 | Sector Software | Z |
| #13092 | Secundino Velasco Ardura | + |
| #13093 | Secundus | ? |
| #13094 | See Bee Software | Z |
| #13095 | Seekan Lee | ? |
| #13096 | Sega | ? |
| #13097 | Sega Enterprises Ltd | Z |
| #23053 | Sega Man | P |
| #13098 | Segundo Criado Carrera | ? |
| #13099 | Seibu Kaihatsu | ? |
| #13100 | Seiko | ? |
| #13101 | Seikosha | Z |
| #13102 | Seikosha Co. Ltd | Z |
| #13103 | Seil | ? |
| #13104 | Sejuan | ? |
| #13105 | Selec Software | P |
| #13106 | Semaphore | ? |
| #13107 | Sendy | Z |