| Salon The | Upper Largo | Hairdressers | |
| Salutation Bar | Anstruther | Public Houses | |
| Scanlon John | Pittenweem | Motoring | |
| Scotland's Larder | Upper Largo | Restaurant | |
| Scottish Everlasting Dried Flowers | Pittenweem | Florist | |
| Scottish Fisheries Museum | Anstruther | Entertainment | |
| Secretarial Services | Lundin Links | Secretarial Services | |
| Shorehead Amusements | Anstruther | Entertainment | |
| Skimming P. S. | Anstruther | Farms | |
| Smith Ian | Anstruther | Dentist | |
| Snipps Unisex Salon | St Monans | Hairdressers | |
| Spar Shop | Pittenweem | General Stores | |
| Specialist Cleaning Services | Anstruther | Cleaners | |
| St Andrews School of Motoring | Elie | Driving Instructor | |
| St Andrews Secretarial Services | Elie | Secretarial Services | |
| St Monans Mini Market | St Monans | General Stores | |
| Station Buffet Bar | Elie | Public Houses | |
| Stephen A | St Monans | Funeral | |
| Stewart D. G. Fish Merchant | Pittenweem | Fish-mongers | |
| Stewart M & Sons | Pittenweem | Fish-mongers | |
| Stewart R. & Co | Pittenweem | Farms | |
| Stuarts Florist | Pittenweem | Florist | |
| Style Ladies Fachions | Lundin Links | Clothes Shop | |
| Syme A | St Monans | Joiner | |
| Syme James | Anstruther | Butcher |