| Meaning | Category |
| SECS Message Service | Academic & Science->Electronics |
| Safety Management System | Governmental->Transportation |
| School Management System | Community->Educational |
| Sega Master System | Computing->General |
| Seiner Majestat Schiff | Governmental->Military Governmental->Transportation Governmental->US Government |
| Send Me Symbols | Computing->Networking |
| Senior Management Service | Business->General |
| Server Malloc System | Computing->Telecom |
| Service Management System | Computing->Telecom |
| Shared Medical Systems | Medical |
| Shared Medical Systems Corporation | Business->NYSE Symbols |
| Short Message Service | Computing->Telecom |
| Short Message Services | Computing->SMS |
| Short Message System | Computing->Telecom |
| Short Messages Service | Computing->SMS |
| Short Messaging Service | Computing->Telecom |
| Short Of Mental Stamina | Governmental->Military |
| Show Me Sister | Internet->Chat |
| Shred Mylar Surface | Computing->Assembly |
| Simple Mailing System | Internet |
| Simulation Modeling System | Governmental->Transportation |
| Sleep Management System | Governmental->Military |
| Slow Moving Software | Miscellaneous->Funnies |
| Smart Messaging Service | Computing->Software |
| Smile More Smile | Community |
| Space Meteorological Satellite | Academic & Science->Meteorology |
| Ste. Marie, Madagascar | Regional->Airport Codes |
| Stock Market Simulation | Business->Stock Exchange |
| Storage Management Subsystem | Computing->General |
| Sun, Moon, And Stars | Academic & Science->Astronomy |
| Supply Management Software | Governmental->Military |
| Synchronous Meteorological Satellite | Academic & Science->Ocean Science |
| System Managed Storage | Computing->General |
| Systems Management Server | Computing->Networking |
Click here to submit an acronym.
