| spdesignskin | Microsoft SharePoint Designer Skin Data |
| spdesigntxt | Microsoft SharePoint Designer Text Data |
| spdesignxml | Microsoft SharePoint Designer XML Data |
| spdesignxoml | Microsoft SharePoint Designer XOML Data |
| spdesignxsl | Microsoft SharePoint Designer XSLT Data |
| spdesignxslt | Microsoft SharePoint Designer XSLT Data |
| spdkey | Spyware Process Detector Key Data |
| spdnv | Spreadtrum NV Backup |
| spe | SPSS Extension |
| speccy | Speccy Snapshot Data |
| spef | Standard Parasitic Exchange Format |
| spentry | Spartan Entry Database |
| spex | SPEX Data |
| spexp | Substance Painter Export Preset Data |
| spf | SQR Portable Format |
| spf | StruCAD 3D Model |
| spfs | Spider File Storage |
| spg | SG TCP Optimizer Backup |
| sph | Altair FEKO TICRA Spherical Data |
| sph | MikuMikuDance Sphere Multiplied Map |
| sph | Ribbons Sphere Definition |
| sphere | Geomview Sphere Data |
| spin | Apple Mac OS X Console Spin Report |
| spinput | Spartan Spinput Format File |
| spj | SPSS Production Job Data |
| spk | SPARKvue v1.0 Data |
| spk2 | SPARKvue v2.0 Data |
| spklab | SPARKvue Lab Project |
| spl | Abacom sPlan Components Database |
| spl | AkAbak Simulation Data |
