- Sandwich Shop Restaurants, Three Lakes
- Secondary Schools, Three Lakes
- Security Services, Three Lakes
- Septic Tanks & Systems, Three Lakes - Wholesale, Dealers & Suppliers
- Service & Gas Station Equipment & Services, Three Lakes
- Shopping & Shopping Services, Three Lakes
- Snack Foods, Three Lakes
- Snacks & Desserts, Three Lakes
- Snow Removal Services, Three Lakes - Snow Plow Service
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- Snowmobile Dealers, Three Lakes - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Three Lakes
- Soil Testing Labs, Three Lakes - Concrete Testing
- Specialty Animal Services, Three Lakes
- Specialty Stores, Three Lakes
- Sports & Recreational Services, Three Lakes
- Sports Bars & Lounges, Three Lakes
- Stoves & Furnace Equipment, Three Lakes - Fittings & Repair Parts
- Surfing & Surfboard Instruction & Renting, Three Lakes
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