| 1. S |  | 76. safety toggle |
| 2. S-band | | 77. safety valve |
| 3. S. and P. | | 78. safety zone |
| 4. S.A. | | 79. saffron cod |
| 5. S.A.R., SAR | | 80. sag |
| 6. S.D. | | 81. sag of a rope |
| 7. S.G | | 82. sag to leeward |
| 8. S.H.A. | | 83. sagging |
| 9. S.h.ex. | | 84. sagging moment |
| 10. S.H.P., SHP, shp | | 85. sagging stress |
| 11. S.I. | | 86. Sahel |
| 12. S.L. | | 87. sail |
| 13. S.M., s.m. | | 88. sail area |
| 14. S.O. | | 89. Sail Association |
| 15. S.O.S. | | 90. sail batten |
| 16. s.p.d. | | 91. sail belly |
| 17. S.R. | | 92. sail boat |
| 18. S.S., S/S, ss | | 93. sail boom |
| 19. S.T.C. | | 94. sail burton |
| 20. S.V., S/V, S.v., s.v., s/v., sv. | | 95. sail camber |
| 21. S.W.D. | | 96. sail carrying ability |
| 22. S.W.L. | | 97. sail coat |
| 23. S.Y. | | 98. sail cover |
| 24. S/D, s/d | | 99. sail downhill |
| 25. s/t, s.t. | | 100. sail draught |
| 26. SAAIW | | 101. sail driving power |
| 27. SAAW | | 102. sail efficiency |
| 28. sablefish | | 103. sail free |
| 29. sablefish line | | 104. sail ho! |
| 30. sachalin sturgeon | | 105. sail hook |
| 31. sack | | 106. sail incidence |
| 32. sackcloth | | 107. sail label |
| 33. Sacrificial anode | | 108. sail large |
| 34. SACW | | 109. sail like a haystack |
| 35. saddle | | 110. sail locker |
| 36. saddle clip | | 111. sail loft |
| 37. saddle straps | | 112. sail moment |
| 38. safe aground | | 113. sail needle |
| 39. safe aground clause | | 114. sail number |
| 40. safe berth | | 115. Sail Operation |
| 41. safe cargo | | 116. sail plan |
| 42. safe loading calculator | | 117. sail skating |
| 43. safe overhead clearance | | 118. sail slide |
| 44. safe port | | 119. sail tackle |
| 45. safe speed | | 120. sail track |
| 46. safe working load | | 121. sail trainer |
| 47. safeguard | | 122. Sail Training Association |
| 48. safety | | 123. sail-tons |
| 49. safety approval plate | | 124. sail/spar system |
| 50. safety belt | | 125. sailboard |
| 51. safety certificate | | 126. sailboarding |
| 52. safety code | | 127. sailcloth |
| 53. safety construction certificate | | 128. sailer |
| 54. safety cut-out | | 129. sailfish |
| 55. safety device | | 130. sailing |
| 56. safety disk | | 131. sailing ahull |
| 57. safety engineering | | 132. sailing craft |
| 58. safety equipment certificate | | 133. sailing dinghy |
| 59. safety factor | | 134. sailing directions |
| 60. safety goggles | | 135. sailing event |
| 61. safety governor | | 136. sailing free |
| 62. safety harness | | 137. sailing gear |
| 63. Safety head | | 138. sailing ice |
| 64. safety helmet | | 139. sailing in free air |
| 65. safety hook | | 140. sailing instructions |
| 66. safety ladder | | 141. sailing large |
| 67. safety lamp | | 142. sailing list |
| 68. safety measures | | 143. sailing master |
| 69. safety of life at sea | | 144. sailing on her ear |
| 70. safety radiotelegraphy certificate | | 145. sailing orders |
| 71. safety radiotelephony certificate | | 146. sailing points |
| 72. safety rod | | 147. sailing punt |
| 73. safety signal | | 148. sailing regatta |
| 74. safety supenisor | | 149. sailing rigs |
| 75. safety tag | | 150. sailing rules |
