| S. Morgan Smith Co. | SMSX | 4/38-10/57 | |
| S.M. Brooks | TJRX | added 4/86; 1/94-7/2000 | |
| Sabine River & Northern R.R. Co. | SRN | 1/75-7/2000 | |
| Sacramento Northern Ry. | SN | 10/57-1/80; eliminated 10/87 | |
| Safety-Kleen Corp. | SAFX | added 4/97; 7/2000 | |
| Saginaw Valley Ry. Co., Inc. | SGVY | 1/94-7/2000 | |
| Salt Lake & Utah R.R. | SLU | 4/38-1/52 | |
| Salt Lake City Southern R.R. Co., Inc. | SL | 1/94-7/2000 | |
| Salt Lake, Garfield & Western Ry. Co. | SL&L | Apr-38 | |
| Salt Lake, Garfield and Western Ry. Co. | SLGW | 1/75-1/80; eliminated 4/89; 1/94-7/2000 | |
| Salt River Project Agricultural Improvement and Power District | SRPX | added 7/78; 1/80; eliminated 10/89; 1/94-7/2000 | |
| Saltville Ry. Co. | SVIL | added 1/82; eliminated 4/88 | |
| Salyer Refining Co., Inc. | SARX | Jan-52 | |
| Sampierre Chemical Corp. | SMRX | added 10/60; 4/61 | |
| Samuel Cabot Inc. | SCIX | 4/38-4/70; eliminated 7/70 | |
| SCLX | Apr-38 | ||
| San Angelo Tank Car Line | SANX | 10/57-7/2000 | |
| San Antonia and Aransas Pass Ry. (Southern Pacific Lines in Texas and Louisiana) | SAAP | 4/38-1/52 | |
| San Benito & Rio Grande Valley Ry. | SB&R | 4/38-1/52 | |
| San Diego & Imperial Valley R.R. Co. | SDIY | eliminated 10/92; 1/94-7/2000 | |
| San Diego & Imperial Valley Ry. Co. | SDIT | added 10/84 | |
| San Diego and Arizona Eastern Ry. Co. | SDAE | 4/38-1/75; eliminated 1/80 | |
| San Diego and Arizona Eastern Ry. Co., Kyle Santa Rosa, Inc.--Operation-Over | SDAE | added 1/80; 1/80; eliminated 4/80; eliminated 10/80 | |
| San Diego and Arizona Eastern Transportation Co. | SDAE | added 10/80 | |
| San Francisco Belt | SFB | Jan-94 | |
| San Francisco Transportation Services Co. | SFSX | added 1/78; eliminated 10/78 | |
| San Francisco Transportation Services Co., Inc. | SFSX | added 10/78; 1/80; eliminated 10/83; 1/94-7/2000 | |
| San Joaquin Valley R.R. Co. | SJVR | added 4/92; 1/94-7/2000 | |
| San Luis Central R.R. | SLC | Jan-52 | |
| San Manuel Arizona R.R. Co. | SMA | 1/75-7/2000 | |
| San Miguel Electric Cooperative, Inc. | SMCX | added 10/81; 1/94-7/2000 | |
| San Pedro & Southwestern Ry. Co. | SWKR | added 1/93; 1/94-7/2000 | |
| Sand Seed Service, Inc. | SOIX | added 4/80; eliminated 10/92; 1/94-7/2000 | |
| Sand Springs Ry. Co. | SS | 1/75-1/80; added 1/94; 7/2000 | |
| Sandersville Leasing Co. | TARX | added 10/81 | |
| Sandersville Leasing, Inc. | TARX | 1/94-7/2000 | |
| Sandersville R.R. Co. | SAN | 7/65-1/94; added 4/97; 7/2000 | |
| Sanitary District of Chicago | CSDX | 4/38-1/52; eliminated 7/56 | |
| Santa Clarita Railway d/b/a James Clark & Co. | SCRX | Jul-00 | |
| Santa Cruz, Big Trees & Pacific Ry. Co. | SCBG | 1/94-7/2000 | |
| Santa Fe Southern Ry., Inc. | SFS | added 7/92; eliminated 1/94; eliminated 1/98; 7/2000 | |
| Santa Maria Valley R.R. Co. | SMV | 1/75-7/2000; eliminated 10/2000 | |
| Saskatchewan Power Corp. | SPCX | added 7/78; 1/80; eliminated 10/82 | |
| Saskterra Fertilizers Ltd. | KCMX | added 7/86; eliminated 10/90 | |
| KCMX | added 1/91; eliminated 4/91 | ||
| Sault Ste. Marie Bridge Co. | SSAM | added 4/93; 1/94-7/2000 | |
| Sauvage Gas Co. | SAUX | added 1/65; 7/65-7/2000 | |
| Savage-Harrington Energy | SDEX | added 4/2001 | |
| Savage-Tolk Energy Services | GRTX | added 4/2001 | |
| RTPX | added 4/2001 | ||
| WCSX | added 4/2001 | ||
| Savannah & Atlanta Ry. Co. | SA | 4/38-4/70 | |
| Savannah Electric and Power Co. | SAVX | added 10/96; 7/2000 | |
| Savannah Port Terminal R.R., Inc. | SAPT | added 10/98; 7/2000 | |
| Savannah River Operations Office, Atomic Energy Commission | SROX | 10/57-7/65 | |
| Savannah River Operations Office, Atomic Energy Commission | SROX | 4/70-1/75 | |
| Savannah State Docks R.R. Co. | SSDK | 1/75; added 4/79; 1/80-1/94; eliminated 1/99; 7/2000 | |
| SAWCO, Inc. | SAWX | eliminated 4/91 | |
| Sawco, Inc. | JCSX | eliminated 4/84 | |
| Sawyer Gas of Jacksonville, Inc. | SAWX | added 4/91; 1/94; eliminated 10/98; 7/2000 | |
| JCSX | added 1/75; 1/75-1/80 | ||
| JCSX | added 4/84; 1/94; eliminated 7/97 | ||
| Sawyer Slade Gas of Jacksonville, Inc. | JCSX | added 10/74; eliminated 1/75 | |
| Saz Corp. | SAZX | added 7/79; 1/80; eliminated 4/80 | |
| Saz Transportation Corp. | SAZX | added 4/80; 1/94-7/2000 | |
| Scandanavian Oil Co., Inc. | ACBX | added 4/74; 1/75-1/80; eliminated 10/88 | |
| Schenectady Chemicals, Inc. | SVCX | 7/65-1/80; eliminated 10/80 | |
| Schenectady Varnish Co. | SVCX | 4/38-4/61 | |
| Scherer Electric Generating Facility | RWSX | added 7/93; 1/94-7/2000 | |
| Schluderberg-Kurdle Co., Inc. | ESKX | added 1/68; 4/70; eliminated 10/71 | |
| Schoenwald Tank Car Co. | ETSX | added 7/58; 4/61; eliminated 1/65 | |
| Scholle Corp. | WRSX | added 4/73; 1/75-1/80; eliminated 4/89 | |
| Schreiber Mills, Inc. | SMIX | added 7/59; 4/61-1/75; eliminated 7/76 | |
| Schuler Grain Co. | SCGX | 1/80; eliminated 4/90 | |
| Schuylkill Railcar L.P. | SKRX | added 10/98; 7/2000; eliminated 7/2000 | |
| SCM Corp. | CROX | added 10/82; eliminated 1/83 | |
| Scoular Bishop Grain Co. | SCOX | added 4/79; 1/80 | |
| Scoular Welsh Grain Co. | SWGX | added 1/71; 1/75-1/80; eliminated 4/85 | |
| SCTRR, LLC | SCTR | added 4/2000 | |
| Seaboard Allied Milling Corp. | SAMX | added 1/81; eliminated 4/82 | |
| Seaboard Allied Milling Dept. of Cargill, Inc. | SAMX | added 4/82; eliminated 7/84 | |
| Seaboard Coast Line R.R. Co. | SAL | 1/75-1/80; eliminated 1/83 | |
| SCL | 4/70-1/80; eliminated 1/83 | ||
| ACL | 1/75-1/80; eliminated 1/83 | ||
| P&N | eliminated 4/75 | ||
| PN | 1/75-1/80 | ||
| Seaboard Coast Line R.R. Co. (Charleston & Western Carolina) | CWC | 1/75-1/80 | |
| Seaboard System R.R., Inc. | SAL | added 1/83; eliminated 7/87 | |
| SBD | added 1/83; eliminated 7/87 | ||
| SCL | added 1/83; eliminated 7/87 | ||
| ACL | added 1/83; eliminated 7/87 | ||
| AWP | added 1/83; eliminated 7/87 | ||
| CRR | added 1/83; eliminated 7/87 | ||
| GA | added 1/83; eliminated 7/87 | ||
| LN | added 1/83; eliminated 7/87 | ||
| MON | added 1/83; eliminated 7/87 | ||
| NC | added 1/83; eliminated 7/87 | ||
| WA | added 1/83; eliminated 7/87 | ||
| Seaboard Transportation Co., a Wholly Owned Subsidiary of the Seaboard Coast Line R.R. Co. | SCST | 1/94-7/2000 | |
| Seagraves, Whiteface and Lubbock R.R. Co. | SWGR | added 7/90; 1/94; eliminated 4/96; 7/2000 | |
| Seahorse Fuels, Inc. | SEAX | added 1/62; 7/65-4/70 | |
| Sea-Land Service, Inc. | SLS | Jan-75 | |
| Seaport Central R.R., Inc. | SPRX | Jul-00 | |
| Seaport Navigation | SNCO | 1/75-1/80 | |
| Seaspan International Ltd. | SSPB | 1/94-7/2000 | |
| Seatrain Lines, Inc. | STL | 1/75-1/80 | |
| Seatrain Lines, Inc., Container Division | STL | eliminated 4/81 | |
| Seattle & North Coast R.R. Co. | SNCT | added 4/80; eliminated 1/89 | |
| Seimax Gas Corp. | SEIX | added 11/73; 1/75-1/94; eliminated 7/97; 7/2000 | |
| Selox, Inc. | SLOX | eliminated 7/92 | |
| Semet Solvay Co. | SSLX | Apr-38 | |
| Semet Solvay Division Allied Chemical and Dye Corp. | SSLX | 1/52-10/57; eliminated 7/58 | |
| Semet Solvay Division, Allied Chemical Corp. | SSLX | added 7/58; 4/61; eliminated 7/64 | |
| Seminole Electric Cooperative, Inc. | SEMX | added 1/83; 1/94-7/2000 | |
| Seminole Gulf Ry. L.P. | SGLR | added 4/88; 1/94-7/2000 | |
| Semo Port R.R., Inc. | SE | added 1/95; 7/2000 | |
| Sequa Chemicals, Inc. | SEQX | added 4/97; 7/2000 | |
| Sequatchie Valley R.R. | SQVR | added 1/87; eliminated 10/91; 1/94-7/2000 | |
| Service Oil Co. | CDGX | added 7/91; 1/94-7/2000 | |
| Service Tank Car Co. | SERX | Apr-38 | |
| Services Unlimited | LLIX | added 1/94; 7/2000 | |
| LUCX | added 1/94; 7/2000 | ||
| RCMX | added 1/94; eliminated 4/2000; 7/2000 | ||
| Servtex Materials Co. | SVTX | added 7/75 | |
| Sessions Co., Inc. | SESX | 1/52-4/61 | |
| SF&L Ry., Inc. | SFAL | 1/94-7/2000 | |
| SGA Leasing Co. | SGAX | 1/94-7/2000 | |
| Shamokin Valley R.R. Co. | SVRR | added 4/89; 1/94-7/2000 | |
| Shamrock Coal Co., Inc. | OWTX | added 1/83; eliminated 10/91 | |
| Shawinigan Chemicals Ltd. | SWPX | 4/38-10/66; eliminated 10/69 | |
| Shawinigan Products Corp. | SPKX | 4/38-4/70; eliminated 4/73 | |
| Shawnee Terminal Ry. Co., Inc. | STR | eliminated 7/99; 7/2000 | |
| Sheffield & Tionesta Ry. | S&T | 4/38-1/52 | |
| Sheffield Farms Co., Inc. | SFCX | Apr-38 | |
| Sheffield Station Junction Ry. | SSJR | Jul-00 | |
| Shell Canada Ltd. | SCAX | added 4/67; 4/70-1/80; eliminated 7/81 | |
| CNOX | 7/65-1/80; eliminated 10/87 | ||
| NSOX | 7/65-4/70; eliminated 1/74 | ||
| Shell Chemical Co. | SCMX | 4/38-1/52 | |
| Shell Chemical Co., a Division of Shell Oil Co. | SCMX | 4/61-10/66; eliminated 7/69 | |
| SCPX | 7/65-10/66; eliminated 7/69 | ||
| SNFX | added 10/66; 10/66; eliminated 7/69 | ||
| SNHX | 4/61-10/66; eliminated 7/69 | ||
| Shell Chemical Corp. | SCMX | Oct-57 | |
| SNHX | Oct-57 | ||
| Shell Eastern Petroleum Products (Shell Union Oil Corp.) | SEPX | Apr-38 | |
| Shell Epoxy Resins | RSLX | added 1/2001; eliminated 4/2001 | |
| RSOX | added 1/2001; eliminated 4/2001 | ||
| Shell Oil Co. | SCCX | added 10/53; 10/57-1/80; eliminated 1/80 | |
| SCMX | added 7/69; 4/70-7/2000 | ||
| SCPX | added 7/69; 4/70-7/2000 | ||
| SNFX | added 7/69; 4/70-1/80; eliminated 1/83 | ||
| SNHX | added 7/69; 4/70-1/80; eliminated 1/83 | ||
| SOEX | added 7/64; 7/65-7/2000 | ||
| Shell Oil Co. of British Columbia, Ltd. | SCBX | Apr-38 | |
| Shell Oil Co. of Canada, Ltd. | SCAX | 4/38-1/52; eliminated 7/56 | |
| Shell Oil Co., Inc. | SCCX | 4/38-1/52; eliminated 10/53 | |
| Shell-Mex Oil Co. of Cuba, Ltd. (Cia Petrolera Shell--Mex de Cuba, S.A.) | SMPX | Apr-38 | |
| Sherritt International Corp. | SITX | added 4/97; 7/2000 | |
| Sherwood Brothers, Inc. | SBOX | Apr-38 | |
| Shintech Inc. | ROIX | added 10/74; 1/75-7/2000; eliminated 4/2001 | |
| Shippers Car Line Corp. | PCIX | Jan-52 | |
| SERX | eliminated 7/56 | ||
| SHPX | 4/38-1/52; eliminated 7/56 | ||
| ARSX | eliminated 7/56 | ||
| Shippers' Car Line Corp. (Service Tank Car Co.) | SERX | Jan-52 | |
| Shippers' Car Line Division of ACF Industries Inc. | ARSX | added 7/56; 10/57-1/80 | |
| AHMX | added 1/59; 4/61-1/80; eliminated 4/88 | ||
| PCIX | 10/57-7/65 | ||
| PCIX | Apr-70 | ||
| PCIX | 1/75-1/80; eliminated 4/88 | ||
| SERX | added 7/56; 10/57-1/80; eliminated 4/88 | ||
| SHPX | added 7/56; 10/57-1/80; eliminated 4/88 | ||
| STWX | 7/65; eliminated 4/66 | ||
| AAMX | added 1/73 | ||
| ACFX | added 4/68; 4/70-1/80; eliminated 4/88 | ||
| CGAX | 7/65; eliminated 4/66 | ||
| KTX | 7/65-1/75; eliminated 7/78 | ||
| Shippers' Car Line Division, ACF Industries Inc. | KTX | added 10/78; 1/80; eliminated 4/88 | |
| RJRX | added 10/78; 1/80; eliminated 4/88 | ||
| Shippers' Car Line, Division of ACF Industries, Inc. | RJRX | 7/65-1/75; eliminated 7/78 | |
| Shirley M. Brooks | TJRX | added 1/86; eliminated 4/86 | |
| Short Line Enterprises, Ltd. | SLEX | 1/94-7/2000 | |
| Sibley Railcar & Pats, Inc. | SKGX | Jul-00 | |
| Sid Richardson Carbon Co. | SRCX | 1/52-7/2000 | |
| Sidney & Lowe R.R., Inc. | SLGG | added 10/83; eliminated 4/89; eliminated 4/91; added 7/92; 1/94; eliminated 4/97 | |
| Siemens | SMAX | added 4/86; eliminated 10/88 | |
| Siemens Power Corp. | KWUX | added 10/90; 1/94-7/2000; eliminated 4/2001 | |
| Siemens Westinghouse Power Corp. | KWUX | added 4/2001 | |
| Siemens-Allis, Inc. | SMAX | added 4/85; eliminated 4/86 | |
| Sierra Bag Co. | SIMX | added 1/83; eliminated 1/89 | |
| Sierra Pacific Power Co. | VALX | added 1/81; eliminated 4/81 | |
| Sierra Pacific Power Co./Idaho Power Co. | VALX | added 4/81; 1/94-7/2000 | |
| Sierra R.R. Co. | SERA | 1/75-1/80; eliminated 1/88; eliminated 10/91; 1/94-7/2000 | |
| Sierra Ry. Co. of California | SRYC | 1/94-7/2000 | |
| Silver Enterprises | SLVX | Jul-00 | |
| Silver Star Enterprises, Inc. | HRDX | added 1/94; 7/2000 | |
| Simmons Oil & Refining Co. | SAX | 4/38-10/57 | |
| Simmons Oil Corp. | SAX | Apr-61 | |
| Sinclair Cuba Oil Co., S.A. | FMTX | added 1/58 | |
| Sinclair Refining Co. | SDRX | 4/38-1/52; eliminated 1/58 | |
| FMTX | 1/52-10/57; eliminated 1/58 | ||
| PARX | 1/52; eliminated 1/58 | ||
| UNPX | 1/52; eliminated 1/58 | ||
| Sinclair-Koppers Co. | SKCX | added 1/68; 4/70 | |
| KCIX | added 4/66; 10/66-4/70 | ||
| Sioux City & New Orleans Barge Line | SNBL | 1/75-7/2000 | |
| Sioux City Terminal Ry. | SCT | 1/75-7/2000 | |
| Sisseton Milbank R.R. Inc. | SMRR | added 10/89; 1/94-7/2000 | |
| Sisseton Southern Ry. Co. | SSOR | added 1/88; eliminated 10/89; 1/94-7/2000 | |
| SJEX, Inc. | SJEX | added 7/86; eliminated 1/90; 1/94-7/2000 | |
| Skaneateles Short Line R.R. Corp. | SSL | 1/75-1/80; eliminated 10/81 | |
| Skeena Celluose, Inc. | SCIX | added 10/87; 1/94; eliminated 7/94 | |
| Skip Gibbs | SGRX | Jul-00 | |
| Slade Transport, Inc. | SLTX | added 7/74; 1/75-1/80; eliminated 4/87 | |
| Sloss Industries Corp. | SICX | added 7/88; 1/94-7/2000 | |
| Smith-Douglass Co., Inc. | SDCX | 7/65; eliminated 10/65 | |
| SDIX | 1/52; eliminated 4/57 | ||
| Smith-Douglass, a Division of Borden Chemical, Borden, Inc. | SDCX | added 10/69; 4/70; eliminated 1/72 | |
| Smith-Douglass, a Division of the Borden Chemical Co. | SDCX | added 10/65; 10/66; eliminated 10/69 | |
| SMS Rail Service, Inc. | SLRS | Jul-00 | |
| Sociedad Nacional de Productores de Alcohol | SNAX | 1/52-1/75 | |
| Socony Mobil Oil Co., Inc. | SMX | 10/57-4/61 | |
| SVX | added 7/55 | ||
| GPCX | Apr-61 | ||
| MOBX | 4/61-7/65 | ||
| MPCX | Apr-61 | ||
| Socony Mobil Oil Co., Inc. Central Region | SVX | eliminated 10/57 | |
| Socony-Vacuum Oil Co., Inc. | SVX | 1/52; eliminated 7/55 | |
| Socony-Vacuum Oil Co., Inc., White Star-Ohio Division | WSRX | Apr-38 | |
| Sohio Oil Co. | SOCX | Jan-94 | |
| Solano Rail Car Co. | SOLX | 1/75-1/80 | |
| Solano Rail Car Corp. | SOLX | added 4/80; eliminated 7/89 | |
| Solite Corp. | SOLX | Jul-00 | |
| Soltex Polymer Corp. | ELTX | added 4/75; 1/80; eliminated 4/91 | |
| ELTX | 1/94-7/2000 | ||
| Soltex Polymers, Inc. | ELTX | added 4/91 | |
| Solutia Inc. | MCPX | added 1/98; 7/2000 | |
| MLUX | added 1/98; 7/2000 | ||
| MOHX | added 1/98; 7/2000 | ||
| MONX | added 1/98; 7/2000 | ||
| Solvay Minerals, Inc. | SMNX | Jul-00 | |
| Solvay Process Division Allied Chemical and Dye Corp. | SPX | 1/52-10/57; eliminated 7/58 | |
| Solvay Process Division, Allied Chemical Corp. | SPX | added 7/58; 4/61; eliminated 7/64 | |
| Somerset R.R. Corp. | SOM | 1/94-7/2000 | |
| Soneco Service, Inc. | SONX | added 7/91; eliminated 7/92; 1/94-7/2000 | |
| Sonford Products Corp. | SONX | added 1/65; 7/65-4/70; eliminated 4/71 | |
| Soo Line R.R. | DSA | Jul-65 | |
| DSA | eliminated 11/73; 1/75 & 1/94-7/2000 | ||
| Soo Line R.R. Co. | SOO | 7/65-7/2000 | |
| MILW | 1/94-7/2000 | ||
| MNS | 1/94-7/2000 | ||
| Soo Line R.R. Corp. | LS | added 4/87; eliminated 1/88 | |
| South Branch Valley Rail Road | SBVR | added 10/78; eliminated 1/79; 1/80-7/2000 | |
| South Brooklyn Ry. Co. | SBK | 4/38-1/80; eliminated 10/92; 1/94 | |
| South Buffalo Ry. Co. | SB | 1/52-1/94; eliminated 10/99; 7/2000 | |
| South Carolina Central R.R. Co., Inc. | SCRF | added 4/88; 1/94-7/2000 | |
| South Carolina Electric & Gas Co. | SCNX | added 1/99; 7/2000 | |
| South Carolina Public Service Authority | SCWX | added 4/79; 1/80-1/94; eliminated 1/99; 7/2000 | |
| South Central Arkansas Ry., Inc. | SCK | added 7/82 | |
| South Central Florida Express, Inc. | SCFE | added 1/95; added 4/95; 7/2000 | |
| SCXF | added 1/95; added 4/95; 7/2000 | ||
| South Central Florida R.R., Division of Brandywine Valley R.R. Co. | SCFE | added 1/91; 1/94; eliminated 1/95; eliminated 4/95 | |
| South Central Tennessee R.R. Co., Inc. | SCTR | added 10/78; 1/80-1/94; eliminated 10/94 | |
| South Central Tennessee R.R. Corp. | SCTR | added 10/94; 7/2000; eliminated 4/2001 | |
| South Dakota Soybean Processors, Inc. | SDPX | added 4/97; eliminated 1/99; added 7/2000; 7/2000 | |
| South Kansas & Oklahoma R.R., Inc. | SKOL | added 4/92; 1/94; eliminated 1/97; added 7/98; 7/2000 | |
| South Mississippi Electric Power Association | SMEX | added 1/78; 1/80-7/2000 | |
| South Omaha Terminal Ry. Co. | SOT | 1/75; eliminated 7/78 | |
| South Orient | SO | added 1/97; eliminated 7/97; 7/2000 | |
| South Orient R.R. Co., Ltd. | SO | added 1/93; 1/94; eliminated 7/94 | |
| South Pierce R.R. | SOPR | 1/80-7/2000 | |
| South Plains Lamesa R.R., Ltd. | SLAL | Jul-00 | |
| South Plains Switching Ltd. Co. | SAW | Jul-00 | |
| South Shore | SSH | 1/75 & 1/94-7/2000 | |
| South Soo Grain Co. | SSGX | added 11/73; 1/75-1/80; eliminated 5/83 | |
| South Texas Grain Co., Inc. | STGX | added 7/91; 1/94; eliminated 10/97; 7/2000 | |
| Southdown, Inc. | KCGX | added 1/97; eliminated 7/97; 7/2000 | |
| South-East Coal Co. | SECX | added 1/75; 1/75-1/80; eliminated 7/93; 1/94 | |
| Southeast Kansas R.R. Co. | SEKR | added 10/88; 1/94; eliminated 10/96; 7/2000 | |
| Southeastern Industrial Enterprises, Inc. | SIEX | added 4/95; 7/2000 | |
| Southeastern International Corp. | SEI | Jul-00 | |
| Southeastern Natural Gas Corp. | SNGX | added 4/62 | |
| GOPX | added 4/62 | ||
| Southeastern Pennsylvania Transporation Authority (passenger commuter operation) | SEPA | 1/94-7/2000 | |
| Southeastern Pennsylvania Transportation Authority | SPAX | added 10/84; eliminated 4/90; 1/94-7/2000 | |
| Southern Acid & Sulphur Co., Inc. | SASX | Apr-38 | |
| Southern Advance Bag & Paper Co. | SABX | eliminated 7/55 | |
| Southern Advance Bag & Paper Division of Robert Gair Co., Inc. | SABX | added 7/55 | |
| Southern Agricultural Tank Line | SAQX | Apr-38 | |
| Southern Alabama R.R. Co., Inc. | SUAB | added 1/89; eliminated 10/91; 1/94-7/2000 | |
| Southern Alkali Corp. | SAC | Apr-38 | |
| Southern Appalachia Railway Museum | SARX | Jul-00 | |
| Southern California Edison Co. | SCEX | added 10/58; 4/61-7/2000 | |
| Southern Concrete Construction Co., Inc. | SOTX | added 10/97; eliminated 1/98; 7/2000 | |
| Southern Dyestuff Corp. | SDCX | 1/52-10/57; eliminated 1/58 | |
| Southern Extract Co. (The Mead Corp.) | SECX | Apr-38 | |
| Southern Fertilizer & Chemical Co. | SFX | Apr-38 | |
| Southern Fertilizer and Chemical Co. | SFCX | Oct-57 | |
| Southern Foundry Supply, Inc. | SFRX | added 10/96; eliminated 4/2000; 7/2000 | |
| Southern Freight Logistics, LLC d/b/a Southern Freight R.R. | SFR | Jul-00 | |
| Southern Fruit Distributors, Inc. | SFDX | 1/52-4/61; eliminated 1/65 | |
| Southern Illinois Railcar Co. | SIRX | added 1/91; 1/94-7/2000 | |
| ALTX | added 10/94; 7/2000 | ||
| ATCX | added 10/94; 7/2000 | ||
| CHMX | added 4/95; 7/2000; eliminated 4/2001 | ||
| RCPX | added 10/2000 | ||
| Southern Indiana Gas and Electric Co. | SIGX | added 4/79; 1/80-7/2000 | |
| Southern Indiana Ry., Inc. | SIND | 1/75-1/80; eliminated 7/89; 1/94-7/2000 | |
| Southern Industrial R.R., Inc. | SIRR | 1/75-7/2000 | |
| ISU | 7/65-10/66 | ||
| Southern Iowa Ry. Co. | ISU | 10/57-4/61 | |
| Southern Iron & Equipment Co. | SIEX | added 10/70 | |
| Southern Iron & Equipment Co., Division Evans Transportation Co. | SIEX | added 7/77; eliminated 7/79 | |
| Southern Iron & Equipment Co., Division U.S. Railway Manufacturing Co. | SIEX | 1/75; eliminated 7/77 | |
| Southern Kent & Pacific R.R. Co. | SKPR | 1/94-7/2000 | |
| Southern Manitoba Ry., Inc. | SMNR | Jul-00 | |
| Southern Oil Service | SOSX | Apr-38 | |
| Southern Pacific Chicago St. Louis Connection | SSWN | added 1/90 | |
| Southern Pacific Co. | SP | Oct-66 | |
| Southern Pacific Co. (Pacific Lines) | SP | 1/52-7/65 | |
| SP | Apr-70 | ||
| Southern Pacific Co. (Texas and Louisiana Lines) | T&NO | Jul-65 | |
| Southern Pacific R.R. of Mexico | SPM | 4/38-1/52 | |
| Southern Pacific Transportation Co. | SP | 1/75-1/94; eliminated 10/98 | |
| SPFE | 1/75-1/94; eliminated 10/98 | ||
| SPQ | added 7/88; 1/94 | ||
| NWP | Jan-94 | ||
| VE | Jan-94 | ||
| Southern Pine Extracts Co. | SPEX | 1/52-10/57; eliminated 7/60 | |
| Southern R.R. Co. of New Jersey | SRNJ | added 7/92; eliminated 1/94; 7/2000 | |
| Southern Rail Leasing, Inc. | SRLX | Jul-00 | |
| Southern Rails Cooperative, Ltd. | SORA | 1/94-7/2000 | |
| Southern Region Industrial Realty, Inc. | SRIX | added 4/82; eliminated 10/89; 1/94 | |
| MDTX | added 7/99; 7/2000 | ||
| Southern Ry. of British Columbia Ltd. | SRY | added 10/89; 1/94-7/2000 | |
| Southern Ry. of British Columbia Ltd. | BCH | added 1/89; eliminated 10/92; 1/94-7/2000 | |
| Southern Ry. System | SA | eliminated 1/91 | |
| SOU | 1/75-1/80; eliminated 1/91 | ||
| CG | eliminated 1/91 | ||
| CRN | eliminated 1/91 | ||
| GF | eliminated 1/91 | ||
| INT | eliminated 1/91 | ||
| NS | eliminated 1/91 | ||
| TAG | eliminated 1/83; eliminated 1/91 | ||
| Southern San Luis Valley R.R. Co. | SSLV | 1/75-1/80; eliminated 1/94; 7/2000 | |
| Southern States Chemical Co. | SSCX | added 7/63 |