| sox | BiRT Spreadsheet Report Executable File |
| sp | Micrografx ABC SnapGraphics Data |
| sp | SignPlot Document |
| sp | Simplexety Parameter File |
| sp | STK Sensor Pointing File |
| sp3 | NGS Standard Product 3 Format Data |
| spa | MikuMikuDance Sphere Mapping File |
| spa | Nicolet OMNIC Data |
| spa | Unreal Engine Spanish Language Data |
| spar | Simple Perl ARchive Manager Data |
| spb | SpareBrains Data |
| spb | ToolBook Instructor Assistant Book |
| spbm | VMware vSphere Storage Policy Based Management Data |
| spc | Galactic SPC Data |
| spc | Microsoft Software Publisher Certificate |
| spc | SVAL Spectrogram Data |
| spc | Thermo Scientific SPC File |
| spc | Zemax Spectrum Source Data |
| spcmd | Stereoscopic Player Commands Data |
| spcolor | Microsoft SharePoint Color Palette Data |
| spd | Form Z Suspended Rendering FIle |
| spd | SpecTRM Specification |
| spd | SPSD/M Database |
| spd | SPSS Custom Dialog Data |
| spd | SpyProof! Encrypted Disk Data |
| spd | WatchGuard MUVPN Security Policy Database |
| spd | Windows Server Security Policy Database |
| spda | Surveyor PDA Detector Data |
| spdata | Microsoft SharePoint Project Data |
| spdb | iGO Primo SpeedCam Database |
