| sox | BiRT Spreadsheet Report Executable File |
| sp | Micrografx ABC SnapGraphics Data |
| sp | SignPlot Document |
| sp | Simplexety Parameter File |
| sp | STK Sensor Pointing File |
| sp | ZX Spectrum Emulator Snapshot |
| sp3 | NGS Standard Product 3 Format Data |
| spa | MikuMikuDance Sphere Mapping File |
| spa | Nicolet OMNIC Data |
| spa | Nintendo DS Particles Data |
| spa | Unreal Engine Spanish Language Data |
| spade | SNORT SPADE Data |
| spar | Simple Perl ARchive Manager Data |
| spb | SpareBrains Data |
| spb | ToolBook Instructor Assistant Book |
| spbm | VMware vSphere Storage Policy Based Management Data |
| spc | Crimson Editor Language Specification Data |
| spc | Galactic SPC Data |
| spc | Microsoft Software Publisher Certificate |
| spc | SNES Soundtrack Data |
| spc | SVAL Spectrogram Data |
| spc | Thermo Scientific SPC File |
| spc | Zemax Spectrum Source Data |
| spcd | Zemax Spectrum Source |
| 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 |
