- Sand Gravel & Aggregate, Roseau
- Sandwich Shop Restaurants, Roseau
- Satellite TV Service, Roseau
- Scrapbooks & Scrapbook Supplies, Roseau
- Scrapbooks Supplies Service & Instruction, Roseau
- Screen Printing, Roseau
- Secondary Schools, Roseau
- Security & Commodity Brokers, Roseau
- Security Brokers & Dealers, Roseau
- Seed & Grain Cleaning, Roseau
- Seeds & Bulbs Wholesale & Growers, Roseau
- Senior Citizens Service & Health Organizations, Roseau
- Shoe Stores, Roseau - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Roseau
- Siding Contractors, Roseau - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
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- Sign Equipment & Supplies, Roseau
- Signs, Roseau
- Snowmobile Repair, Parts, Sales & Service, Roseau
- Social Services & Welfare, Roseau
- Special Interest Schools Or Instruction, Roseau
- Specialty Animal Services, Roseau
- Specialty Stores, Roseau
- Sporting & Recreational Camps, Roseau
- Sporting Goods Stores, Roseau
- Sports Medicine, Roseau - Doctors, Physicians & Surgeons
- Staffing & Support Services, Roseau
- State Government, Roseau
- Stitching Services, Roseau
- Stock & Bond Brokers & Dealers, Roseau
- Stocks & Bond Brokers, Roseau
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