| Sphere | Developer | |
| Sphere Inc. | Developer | |
| Sphere, Inc. | Developer | |
| Spheresoft | Developer | |
| SpherianGames | Developer | |
| Sphysics | Developer | |
| SpiRiTs | Developer | |
| Spica Studios | Developer | |
| Spice Games | Developer | |
| Spicy Ferret | Developer | |
| Spicy Gyro Games | Developer | |
| Spicy Horse | Developer | |
| Spicy Lemon | Developer | |
| Spicy Overlord | Developer | |
| Spicy Roll | Developer | |
| Spicy Tails | Developer | |
| SpicyCatGames | Developer | |
| SpicyCatStudios | Developer | |
| SpicyFrog | Developer | |
| SpicyOnTheRicey | Developer | |
| Spicyfuse | Developer | |
| Spicysoft | DeveloperPublisher | |
| Spider Lily Studios | Developer | |
| SpiderFlorist | Developer | |
| SpiderMonk Entertainment | Developer | |
| Spiderlili | Developer | |
| Spidermonk Entertainment | Developer | |
| Spiders | Developer | |
| Spidersoft | Developer | |
| Spidersoft (Gavin Wade, Chris Edwards) | Developer | |
| Spidersoft (Jonathan Court, Nick Cooke, Martin Walker, Jonathan P. Dean, C. Gibbs, R. Gill, Greame Ashton) | Developer | |
| Spiderweb Software | DeveloperPublisher | |
| Spidi | Developer | |
| Spiel | Developer | |
| Spielkind | Developer | |
| Spierek | Developer | |
| Spiffcode | Developer | |
| Spike | DeveloperPublisher | |
| Spike Chunsoft | DeveloperPublisher | |
| Spike Games | Publisher | |
| Spike JP | Publisher | |
| Spike Studio | Developer | |
| SpikeJP | Publisher | |
| SpikeJP,KO | Publisher | |
| Spikewave Games | DeveloperPublisher | |
| Spiky Games | Developer | |
| SpikySnail Games | Developer | |
| Spilim | Developer | |
| Spilt Milk Studios | Developer | |
| SpinTop Games | Developer | |