- Sand Gravel & Aggregate, Valcourt
- Sawmill & Planing Mills, Valcourt
- Sawmill Supplies & Equipment Repair, Valcourt
- Screen Printing, Valcourt
- Secondary Schools, Valcourt
- Senior Citizens Service & Health Organizations, Valcourt
- Septic Tanks & Systems, Valcourt - Wholesale, Dealers & Suppliers
- Shopping & Shopping Services, Valcourt
- Silk Screen Printing, Valcourt
- Silkscreen Printing, Valcourt
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- Small Appliances, Valcourt
- Snow Removal Services, Valcourt - Snow Plow Service
- Snowmobile Dealers, Valcourt - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Valcourt
- Special Events Photographers, Valcourt
- Speciality Food Stores, Valcourt
- Specialty Stores, Valcourt
- Sports & Recreational Services, Valcourt
- Sugar Refiners, Valcourt
- Surplus & Salvage Merchandise, Valcourt
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