- Sawmill & Planing Mills, Athol
- Sawmill Supplies & Equipment Repair, Athol
- Secretarial & Court Reporting Services, Athol
- Septic Tank Installation & Repair, Athol - Septic Systems
- Septic Tank Pumping & Cleaning, Athol - Septic Systems
- Septic Tanks & Septic Systems Contractors, Athol - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Athol - Wholesale, Dealers & Suppliers
- Sheet Metal, Athol
- Sheet Metal Contractors, Athol - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Athol
- Sheet Metal Work - Aluminum, Tin, Stainless Steel, etc, Athol - Sheet Metal Products
- Shock Absorber, Athol
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- Shock Absorbers & Struts, Athol
- Shooting & Target Ranges, Athol
- Shopping & Shopping Services, Athol
- Siding Contractors, Athol - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Small Appliances, Athol
- Snow Removal Services, Athol - Snow Plow Service
- Specialty Stores, Athol
- Sporting Goods Stores, Athol
- Stairs & Railings Contractors, Athol - Metal & Wood Stairs, Spiral Staircase & Stair Railing - Installation & Repair
- Stairs, Balcony, Terrace & Steeple Contractors, Athol
- Steak House Restaurants, Athol
- Stoves & Furnace Equipment, Athol - Fittings & Repair Parts
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