| Seshasayee Paper (SPB)Pulp millSeshasayee Paper and Boards Limited | India | Hardwood | Operating | 154 000 t/y pulp |
| Setles sawmill (ex Stora Enso Impilahti)SawmillOOO Setles | Russia | Softwood | Operating | 165 000 m3/y sawn timber |
| Setnovo sawmill (ex Stora Enso Nebolchi)SawmillOOO Setnovo | Russia | Softwood | Operating | 180 000 m3/y sawn timber |
| Setra FärilaSawmillSetra Trävaror AB | Sweden | Softwood | Operating | 216 000 m3/y sawn timber |
| Setra HasselforsSawmillSetra Trävaror AB | Sweden | Softwood | Operating | 320 000 m3/y sawn timber |
| Setra HebySawmillSetra Trävaror AB | Sweden | Softwood | Operating | 276 000 m3/y sawn timber |
| Setra KastetSawmillSetra Trävaror AB | Sweden | Softwood | Operating | 270 000 m3/y sawn timber |
| Setra NybySawmillSetra Trävaror AB | Sweden | Softwood | Operating | 197 000 m3/y sawn timber |
| Setra SkinnskattebergSawmillSetra Trävaror AB | Sweden | Softwood | Operating | 249 000 m3/y sawn timber |
| SevLesPil SyktyvkarSawmillOOO SevLesPil | Russia | Softwood | Operating | 250 000 m3/y sawn timber |
| Sexton Lumber BloomfieldSawmillSexton Lumber Co Limited | Canada | Softwood | Operating | 136 000 m3/y sawn timber |
| Sguario Madeiras sågverkSawmillSguario Madeiras | Brazil | Softwood | Operating | No data yet |
| Shiraoi MillPulp millNippon Paper Industries Co., Ltd. | Japan | - | Operating | 365 000 t/y pulp |
| Shouguang MillPulp millShandong Chenming Paper Holdings | China | - | Operating | 1 000 000 t/y pulp |
| Shuqualak LumberSawmillShuqualak Lumber Company | United States | Softwood | Operating | 212 000 m3/y sawn timber |
| Siat Braun (Urmatt)SawmillSiat Braun | France | Softwood | Operating | 400 000 m3/y sawn timber |
| Sicem Saga MillPulp millSicem - Saga S.p.A. | Italy | - | Operating | No data yet |
| Sierra Forest Products Terra BellaSawmillSierra Forest Products | United States | Softwood | Operating | No data yet |
| Sierra Pacific (Seneca) EugeneSawmillSeneca Sawmill Company | United States | Softwood | Operating | 594 000 m3/y sawn timber |
| Sierra Pacific (Seneca) NotiSawmillSeneca Sawmill Company | United States | Softwood | Operating | No data yet |
| Sierra Pacific AberdeenSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific AndersonSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific BurlingtonSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific BurneySawmillSierra Pacific Industries | United States | Softwood | Operating | 441 000 m3/y sawn timber |
| Sierra Pacific CentraliaSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific Chinese CampSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific OrovilleSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific QuincySawmillSierra Pacific Industries | United States | Softwood | Operating | 458 000 m3/y sawn timber |
| Sierra Pacific Shasta LakeSawmillSierra Pacific Industries | United States | Softwood | Operating | No data yet |
| Sierra Pacific SheltonSawmillSierra Pacific Industries | United States | Softwood | Operating | 849 000 m3/y sawn timber |
| Sigurdson Forest Products (Williams Lake)SawmillSigurdson Forest Products Ltd. | Canada | Softwood | Operating | 122 000 m3/y sawn timber |
| Šilalės medienaSawmillUAB Šilalės mediena | Lithuania | Softwood | Operating | 200 000 m3/y sawn timber |
| Silvania International (Lunca Ilvei)SawmillSILVANIA INTERNATIONAL PROD SRL | Romania | - | Operating | 125 000 m3/y sawn timberestimated from 250 000 m3/y log intake |
| Similkameen Forest Products (Princeton)SawmillGorman Group | Canada | Softwood | Operating | 509 000 m3/y sawn timber |
| Simpele MillPulp millMetsä Board Oyj | Finland | Mixed | Operating | No data yet |
| Sirpur Paper MillsPulp millJK Paper Limited | India | Hardwood | Operating | No data yet |
| Skärblacka MillPulp millBillerud AB (publ) | Sweden | Mixed | Operating | No data yet |
| Skeena Sawmills (Terrace)SawmillROC Holdings Ltd. (Skeena Sawmills) | Canada | Softwood | Closed 2023 | 340 000 m3/y sawn timber |
| Skoghall MillPulp millStora Enso | Sweden | Mixed | Operating | 700 000 t/y pulp |
| Skookumchuck MillPulp millPaper Excellence | Canada | Softwood | Operating | 270 000 t/y pulp |
| Skutskär MillPulp millStora Enso | Sweden | Mixed | Operating | 515 000 t/y pulp |
| Slaatto Sag og HøvleriSawmillSlaatto Sag og Høvleri AS | Norway | Softwood | Operating | No data yet |
| Småland TimberSawmillSmåland Timber AB | Sweden | Softwood | Operating | 30 000 m3/y sawn timber |
| Smiltene Impex (Launkalnes pag.)SawmillSIA Smiltene Impex | Latvia | - | Operating | 80 000 m3/y sawn timber |
| Smurfit Nervion Iurreta MillPulp millSmurfit Westrock Nervion, S.A. | Spain | Softwood | Operating | 152 000 t/y pulp |
| Södra Wood KindaSawmillSödra Wood | Sweden | Softwood | Operating | 240 000 m3/y sawn timber |
| Södra Wood LångasjöSawmillSödra Wood | Sweden | Softwood | Operating | 360 000 m3/y sawn timber |
| Södra Wood MönsteråsSawmillSödra Wood | Sweden | Softwood | Operating | 450 000 m3/y sawn timber |
| Södra Wood OrreforsSawmillSödra Wood | Sweden | Softwood | Operating | No data yet |
| Södra Wood UnneforsSawmillSödra Wood | Sweden | Softwood | Operating | 120 000 m3/y sawn timber |