- Sand Gravel & Aggregate, Atikokan
- Secondary Schools, Atikokan
- Senior Citizens Service & Health Organizations, Atikokan
- Shopping & Shopping Services, Atikokan
- Snow Removal Services, Atikokan - Snow Plow Service
- Snowmobile Dealers, Atikokan - Parts, Gear, Clothing & Accessories
- Snowmobile Equipment & Supplies, Atikokan
- Social Clubs & Organizations, Atikokan
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- Social Services & Welfare, Atikokan
- Social Workers & Services, Atikokan
- Societies & Foundation Associations, Atikokan
- Solar Equipment, Atikokan
- Specialty Stores, Atikokan
- Sporting Goods Stores, Atikokan
- Staffing & Support Services, Atikokan
- Stove, Oven, Range & Cooktop Parts & Supplies, Atikokan
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