- Sand Gravel & Aggregate, Odessa
- Sandwich Shop Restaurants, Odessa
- Secondary Schools, Odessa
- Septic Tank Pumping & Cleaning, Odessa - Septic Systems
- Sheet Metal Contractors, Odessa - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Odessa
- Shopping & Shopping Services, Odessa
- Siding Contractors, Odessa - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snow Removal Services, Odessa - Snow Plow Service
- Social Services & Welfare, Odessa
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- Societies & Foundation Associations, Odessa
- Sound Systems, Microphones & Equipment, Odessa
- Specialty Animal Services, Odessa
- Specialty Stores, Odessa
- Sporting Goods Stores, Odessa
- Staffing & Support Services, Odessa
- Stone And Glass Products, Odessa
- Stoves & Furnace Equipment, Odessa - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Odessa
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Odessa
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