ClubLocationLeagueTierFounded
SG Saalfelden—Dissolved 2007—2004
Saint-Louis—Dissolved 2007—1970
Scarborough—Dissolved 2007—1879
Shanghai United—Dissolved 2007—2000
Sodovik—Dissolved 2007—1961Solihull Borough—Dissolved 2007—1953
Spartak Ivano-Frankivsk—Dissolved 2007—1940Spartak Nizhny Novgorod—Dissolved 2007—2000
Spartak Sofia—Dissolved 2007—1947Spartak Sumy—Dissolved 2007—1999Spartak-MZhK—Dissolved 2007—2004
Sporting Afrique—Dissolved 2007—2006
St. Louis Busch Seniors—Dissolved 2007—1970St. Louis Kutis—Dissolved 2007—1947
SÍ—Dissolved 2007—1905