| soa | Sage MAS 90 Data |
| sod | BiRT Spreadsheet Object Design File |
| soepsx | Player Studio Viewer Data |
| sof | Altera SRAM Object File |
| soft | Autodesk Maya FCheck Tool Data |
| soi | BiRT Spreadsheet Object Instance File |
| sok | Sokoban YASC Game Data |
| sol | Adobe Flash Player Shared Object |
| sol | AMPL Solution File |
| sol | AquaCrop Soil Profile Data |
| sol | Canoco Analysis Data |
| sol | PATCHMASTER Solution File |
| sol | SWAT Soil Input Data |
| solr | Apache SOLR Data |
| songs | MediaShout Song Library |
| sopcinfo | SOPC Builder Information |
| sor | Adobe Flash Media Server Client Side Shared Object |
| sor | Corel Paradox Sort Definition |
| sor | OTDR Trace File |
| sos | Adventure SOS Compiled Walkthrough |
| sos | ANSYS EnSight Master Server Data |
| sot | Adventure SOS Walkthrough Source |
| sot | CET Designer ProjectSymbols Standard Options Table |
| sot | Hollowcore Manufacturing System SOT Data |
| sou | WRAP Simulation Results Output Data |
| soundpack | SoundPackager Sound Package |
| sov | 3DCS Advanced Analyzer/Optimizer SOVA Model |
| sox | BiRT Spreadsheet Report Executable File |
| sp | Micrografx ABC SnapGraphics Data |
| sp | SignPlot Document |
