| Name | Types | |
|---|---|---|
| SOAPORIFICs | Developer | |
| SOC Games | Developer | |
| SOE | DeveloperPublisher | |
| SOE San Diego | Developer | |
| SOE Seattle | Developer | |
| SOF Studios | DeveloperPublisher | |
| SOFEL | DeveloperPublisher | |
| SOFEL NA | Publisher | |
| SOFTON Entertainment, Inc | DeveloperPublisher | |
| SOL | Developer | |
| SOMBRADEMON | Developer | |
| SONAR Games | Developer | |
| SONKA | Publisher | |
| SP Productions | Developer | |
| SPACEDANCE | Developer | |
| SPACEGAMESstudio | Developer | |
| SPAMFEST! | Developer | |
| SPARSE | Developer | |
| SPE | DeveloperPublisher | |
| SPL | Developer | |
| SPLATTER CULT | Developer | |
| SPLEE TEAM | Developer | |
| SPO Team | Publisher | |
| SPOOKYSOFT | Developer | |
| SPS | DeveloperPublisher | |
| SPS Co., Ltd. | Developer | |
| SPSJP | Publisher | |
| SQRT3 | Developer | |
| SRB Software | Publisher | |
| SRJ Studio | Developer | |
| SRM Games | Developer | |
| SRRN Games | Developer | |
| SRS | Developer | |
| SRWGShinyo | Developer | |
| SRZ GAMES | Developer | |
| SSI | DeveloperPublisher | |
| SSPG | Developer | |
| SSTRANDBERG | Developer | |
| SSibai | Developer | |
| ST | Developer | |
| ST Studios | Developer | |
| STARDUST★SODA | Developer | |
| STARRIVER | Developer | |
| STARSTRUCK | Developer | |
| STAY Happy Productions | Developer | |
| STETT | Developer | |
| STEVEN BURTON | Developer | |
| STHONKS | Developer | |
| STORYBIRD | Developer | |
| STUDIO L00K | Developer |