Lives listing by occupation: merchant
- Sargent, Paul Dudley (born 1745–died 1828), American merchant, army officer
- Savage, Samuel Phillips (born 1718–died 1797), American merchant, farmer, judge
- Schérer, Gaspard Henry (born 1728–died 1784), Swiss merchant
- Schmidt, Johann Friedrich (flourished 1752–1767), German merchant, diplomat
- Schneyder, M. — (flourished c. 1786), Russian merchant
- Scotland, Merchants of (appears in EE c. 1707), Scottish merchant
- Scott, David (born 1746–died 1805), Scottish merchant, financier, East India Company official, politician, member of Parliament
- Scott, Robert (flourished 1798–1800), Scottish merchant
- Scott, William (flourished 1796–1801), Scottish merchant
- Serrarius, Petrus (born 1600–died 1669), Dutch merchant, sectarian, Collegiant
- Shallcross, Joseph (flourished 1789), American Quaker, merchant, civil servant, spy
- Shank, Alexander (flourished 1797–1801), [unknown nationality] merchant
- Shank, Henry (flourished 1799–1801), [unknown nationality] merchant
- Sherman, Roger (born 1721–died 1793), American merchant, politician
- Sibbald, Sir James (died 1819), English East India Company official, merchant
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