- Sand Gravel & Aggregate, Matheson
- Secondary Schools, Matheson
- Septic Systems Installation & Repair, Matheson
- Septic Tank Pumping & Cleaning, Matheson - Septic Systems
- Septic Tanks & Septic Systems Contractors, Matheson - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Matheson
- Siding Contractors, Matheson - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Matheson
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- Snow Removal Services, Matheson - Snow Plow Service
- Snowmobile Dealers, Matheson - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Matheson
- Societies & Foundation Associations, Matheson
- Speciality Food Stores, Matheson
- Specialty Stores, Matheson
- Sports & Recreational Services, Matheson
- Substance Abuse Outpatient Clinics, Matheson
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