Lives listing by occupation: merchant
- Smith, John R. (flourished 1850–1900), American merchant, mill-owner
- Smith, Doctor Ralph (flourished 1686–1689), English physician, merchant
- Smith, William (born 1728–died 1814), American merchant, politician
- Smith, William (born 1755–died 1816), American merchant
- Smyth, Thomas (born 1737–died 1824), Irish merchant, banker
- Spencer, Nicholas (died 1689), English merchant, politician, civil servant, governor
- Steuart, Charles (born 1725–died 1797), Scottish colonial administrator, merchant
- Stewart of Allanbank, John (born c. 1723–died 1781), Scottish wine-merchant, merchant, politician, member of Parliament, pamphleteer
- Storke, Thomas (flourished 1690), English merchant
- Strubruk & Climpson, Messieurs (active 1779), [unknown nationality] merchant
- Sutherland, Alexander Hendras (born 1753–died 1820), English merchant, bibliophile, collector, bibliophile, collector, collector
- Swanwick, John (born 1760–died 1798), American merchant, banker, politician
- Tardiveau, Barthélémi (born c. 1750–died 1801), French merchant, colonist
- Tate, James (flourished 1793–1798), [unknown nationality] merchant
- Tate, Paul (flourished 1801), [unknown nationality] merchant
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