| Railroad | Records | Links |
|---|
| Totals | 26,537 | 990 |
|---|
| Sackets Harbor and Ellisburgh Railroad | 16 | |
| Sackets Harbor and Saratoga Railroad | 17 | |
| Sacramento Valley Railroad | | 1 |
| Saginaw and Lansing Railroad | 12 | |
| Saginaw and Ouachita River Railroad | 3 | |
| Sail Diego, Pacific Beach and La Jolla Railway | 6 | |
| Salem and Lowell Railroad | 30 | |
| Saline River Railway | 2 | |
| Salisbury and Harvey Railway | 8 | |
| Salt Lake and Los Angeles Railway | 4 | |
| Salt Lake and Mercur Railroad | 3 | |
| Salt Lake and Ogden Railway | 6 | |
| San Antonio and Aransas Pass Railway | 30 | 2 |
| San Antonio and Gulf Railroad | 5 | |
| San Diego, Cuyamaca and Eastern Railway | 6 | |
| San Francisco and North Pacific Railway | 5 | |
| San Francisco and San Joaquin Valley Railway | 4 | 1 |
| San Pedro, Los Angeles and Salt Lake Railroad | 16 | |
| San Pete Valley Railway | 8 | |
| Sandersville Railroad | 6 | |
| Sandusky and Mansfield Railroad | 8 | |
| Sandusky, Dayton and Cincinnati Railroad | 22 | |
| Sandusky, Mansfield and Newark Railroad | 35 | |
| Sandy River Railroad | 13 | |
| Santa Fe and Grand Canyon Railroad | | 1 |
| Santa Fe Railway | 18 | |
| Santa Fe, Prescott and Phoenix Railway | 21 | |
| Saratoga and Schenectady Railroad | 20 | 2 |
| Saratoga and Whitehall Railroad | 33 | 2 |
| Sardis and Delta Railroad | 4 | |
| Savannah and Memphis Railroad | 3 | 3 |
| Savannah and Statesboro Railroad | 3 | |
| Savannah River Valley Railroad | 13 | |
| Savannah, Albany and Gulf Railroad | 19 | |
| Savannah, Americus and Montgomery Railway | 7 | |
| Savannah, Florida and Western Railway | 13 | 2 |
| Schoharie Valley Railroad | 9 | |
| Schuylkill and Susquehanna Railroad | 13 | 5 |
| Scioto Valley Railway | 5 | |
| Scottdale Connecting Railroad | 4 | |
| Seaboard Air Line | 39 | 3 |
| Seaboard and Roanoke Railroad | 31 | 2 |
| Searcy and Des Arc Railroad | 3 | |
| Seattle and San Francisco Railway and Navigation Company | 3 | |
| Seattle Lake Shore and Eastern Railway | 10 | |
| Sebasticook and Moosehead Railroad | 4 | |
| Sharpsville Railroad | 7 | |
| Sheboygan and Fond du Lac Railroad | 12 | |
| Sheboygan and Mississippi Railroad | 14 | |
| Shenandoah Valley Railroad | 14 | |
| Shenango and Allegheny Railroad | 5 | |
| Shepaug Railroad | 4 | |
| Shore Line Railway | 25 | 2 |
| Shreveport and Red River Valley Railway | 9 | |
| Sierra Railway of California | 12 | |
| Sierra Valleys Railway | 6 | |
| Silver Lake Railway | 7 | |
| Silver Springs Ocala and Gulf Railroad | 5 | 1 |
| Silverton Northern Railroad | 6 | |
| Silverton Railroad | 5 | |
| Sinnemahoning Valley Railroad | 4 | |
| Sioux City and Northern Railroad | 8 | |
| Sioux City and Pacific Railroad | 12 | |
| Skaneateles Railroad | 7 | |
| Slate Run Railroad | 7 | |
| Smithonia and Dunlap Railroad | 5 | |
| Smithonia, Danielsville and Carnesville Railroad | 3 | |
| Sodus Point and Southern Railroad | 15 | |
| Somerset and Kennebec Railroad | 10 | 2 |
| Somerset Railway | 11 | |
| Soo Line Railroad | | 2 |
| South and North Alabama Railroad | 6 | |
| South Atlantic and Ohio Railroad | 7 | |
| South Branch Railroad | 7 | |
| South Buffalo Railway | 8 | |
| South Carolina Canal and Railroad Company | | 1 |
| South Carolina Railroad | | 1 |
| South Carolina Railway | 13 | |
| South Florida Railroad | 7 | 1 |
| South Georgia and West Coast Railway | 9 | |
| South Manchester Railroad | 7 | |
| South Shore Massachusetts Railroad | 12 | |
| South Shore Railroad | 14 | |
| Southern California Railway | 36 | 1 |
| Southern Indiana Railway | 11 | |
| Southern Minnesota Railroad | 10 | |
| Southern Pacific Railroad | 28 | 9 |
| Southern Railroad | | 1 |
| Southern Railway | 42 | 8 |
| Southside Railroad | 16 | |
| Southwestern Railroad | 3 | |
| Southwestern Railroad of Georgia | 13 | |
| Southwestern Railroad of Tennessee | 16 | |
| Springfield and Columbus Railroad | 12 | |
| Springfield, Jackson and Pomeroy Railroad | 5 | |
| Springfield, Mount Vernon and Pittsburgh Railroad | 17 | |
| St Augustine and South Beach Railway | 4 | |
| St Clair, Madison and St Louis Belt Railroad | 4 | |
| St Croix and Duluth Railway | 6 | |
| St Croix and Penobscot Railroad | 4 | |
| St Johnsbury and Lake Champlain Railroad | 15 | |
| St Joseph and Denver City Railroad | 4 | |
| St Joseph and Grand Island Railroad | 7 | |
| St Joseph and Grand Island Railway | 14 | |
| St Joseph Terminal Railroad | 10 | |
| St Lawrence and Adirondack Railway | 2 | 1 |
| St Louis and Cincinnati Railroad | | 1 |
| St Louis and Gulf Railway | 6 | |
| St Louis and Hannibal Railway | 8 | |
| St Louis and Iron Mountain Railroad | 38 | 1 |
| St Louis and North Arkansas Railroad | 8 | |
| St Louis and San Francisco Railroad | 56 | 2 |
| St Louis and Southeastern Railroad | 11 | 1 |
| St Louis Merchants Bridge Terminal Railway | 13 | |
| St Louis Southwestern of Texas Railway | 10 | |
| St Louis Southwestern Railway | 41 | 2 |
| St Louis Transfer Railway | 11 | |
| St Louis Valley Railway | 8 | |
| St Louis, Alton and Terre Haute Railroad | 40 | |
| St Louis, Arkansas and Texas Railway | 19 | |
| St Louis, Belleville and Southern Railway | 2 | |
| St Louis, Cape Girardeau and Fort Smith Railway | 5 | |
| St Louis, Iron Mountain and Southern Railway | 35 | 2 |
| St Louis, Kansas City and Northern Railway | 18 | 2 |
| St Louis, Keokuk and Northwestern Railroad | 17 | |
| St Louis, Memphis and Southeastern Railroad | 13 | |
| St Louis, Troy and Eastern Railroad | 8 | |
| St Louis, Watkins and Gulf Railway | 7 | |
| St Paul & Chicago Railroad | | 1 |
| St Paul & Pacific Railroad | | 1 |
| St Paul and Duluth Railroad | 17 | 3 |
| St Paul and Pacific Railroad | 28 | 1 |
| St Paul and Sioux City Railroad | 5 | 1 |
| St Paul, Minneapolis and Manitoba Railway | 34 | 1 |
| Staten Island Railway | 29 | 1 |
| Staten Island Rapid Transit Railroad | 17 | |
| Stem Railroad | | 1 |
| Sterling Mountain Railway | 1 | |
| Steubenville and Indiana Railroad | 27 | |
| Stewartstown Railroad | 8 | |
| Stony Brook Railroad | 16 | |
| Stony Creek Railroad | 7 | |
| Suffolk and Carolina Railway | 8 | |
| Sullivan Railroad | 23 | |
| Sulphur Mining and Railroad Company | 3 | |
| Sumpter Valley Railway | 7 | |
| Sunbury and Erie Railroad | 23 | |
| Surry, Sussex and Southampton Railway | 5 | |
| Susquehanna and Buffalo Railroad | 4 | |
| Susquehanna and New York Railroad | 4 | |
| Susquehanna, Bloomsburg and Berwick Railroad | 5 | |
| Sycamore and Cortland Railroad | 17 | |
| Sydney and Louisburg Railway | 6 | |
| Sylvania Railroad | 5 | |
| Syracuse and Binghamton Railroad | 23 | |
| Syracuse, Binghamton and New York Railroad | 17 | |
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