- Sand Gravel & Aggregate, Athol
- Sandwich Shop Restaurants, Athol
- Savings & Loan Associations, Athol
- Savings Banks, Athol
- Screens Doors & Windows, Athol
- Seafood Restaurants, Athol
- Secondary Schools, Athol
- Security Brokers & Dealers, Athol
- Senior Citizens Service & Health Organizations, Athol
- Septic Tank Pumping & Cleaning, Athol - Septic Systems
- Shopping & Shopping Services, Athol
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- Social & Human Services Autism Services, Athol
- Social Services & Welfare, Athol
- Societies & Foundation Associations, Athol
- Special Interest Schools Or Instruction, Athol
- Specialty Stores, Athol
- Sporting Goods Stores, Athol
- State Government, Athol
- Stereo, Audio & Video Equipment Dealers & Stores, Athol
- Surveyor Services, Athol - Surveying Service
- Synagogues & Temples, Athol
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