- Salvation Army, Wingham
- Sand Gravel & Aggregate, Wingham
- Sandwich Shop Restaurants, Wingham
- Satellite & Cable TV Equipment & Systems Repair & Service, Wingham
- Scientific Equipment, Wingham
- Scientific Services, Wingham
- Secondary Schools, Wingham
- Senior Citizens Housing, Wingham
- Sewing & Yarn Stores & Supplies, Wingham
- Shoe Stores, Wingham - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Wingham
- Snacks & Desserts, Wingham
- Snowmobile Dealers, Wingham - Parts, Gear, Clothing & Accessories
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- Snowmobile Equipment & Supplies, Wingham
- Social Clubs & Organizations, Wingham
- Social Services & Welfare, Wingham
- Societies & Foundation Associations, Wingham
- Special Events Photographers, Wingham
- Speciality Food Stores, Wingham
- Specialty Stores, Wingham
- Sporting Goods Stores, Wingham
- Staffing & Support Services, Wingham
- Stoves & Furnace Equipment, Wingham - Fittings & Repair Parts
- Swimming Pool, Sauna & Spa Contractors, Wingham
- Swimming Pools Contractors, Wingham - Install Inground - Above Ground Pools
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Wingham
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