| Siset Web Design | |
| Siteimpulse | Masovian |
| SK Technologie Sp. z o.o. | |
| Skassa PL | Lublin |
| Skillforce.pl Sp. z o.o. | Silesian |
| SKK S.A. | |
| SKM Group | |
| Skriware S.A. | |
| SkryBot | Masovian |
| Sky Gate | |
| Skyblu | |
| Skynet.net.pl | |
| Skyrise.tech | Silesian |
| Skytech IT Sp. z o.o. | |
| SL-NET | Subcarpathian |
| Śląska Wyższa Szkoła Medyczna w Katowicach | |
| Śląski Uniwersytet Medyczny w Katowicach | |
| Slican Sp. z o.o. | Kuyavian-Pomeranian |
| Sloboda Studio | |
| sm32 STUDIO | |
| Smablo Sp. z o.o. | |
| Smart Agro Sp. z o.o. | |
| Smart Education | |
| Smart Faktor S.A. | |
| Smart Mobile House | |
| Smart Net Solutions | Łódź |
| Smart Soft Solutions Sp. z o.o. | |
| Smart-de | |
| Smart.biz | |
| SmartBees | |
| Smarter Diagnostics Sp. z o.o. | |
| SmartHotel | |
| SmartLife Systems Sp. z o.o. | Masovian |
| SmartLunch | |
| SmartMage | |
| SmartShack Sp. z o.o. | |
| Smartvide Sp. z o.o. | |
| Smartym Pro | |
| Smartzilla | |
| SMEO S.A. | |
| SMeSKom | Masovian |
| SMOK Ventures | Masovian |
| SMOK Ventures | |
| Smultron Software Lab | Lesser Poland |
| Smuw Studio | |
| Snowdog | Greater Poland |
| SNowIT | |
| So Digital | |
| Socommerce | |
| SoEasyIT | |