ClubLocationLeagueTierFounded
Shahin Ahvaz—Khuzestan Premier League—1948
Sokol Krásné Pole—I. A Třída Moravskoslezského Kraje—1948
Sonsonate—Dissolved in 2021—1948
Sopoti—Kategoria e Dytë—1948Spoje Praha—Pražský Přebor—1948
Squires Gate—North West Counties League - Premier Division—1948
Stade Français-Red Star—Dissolved in 1950—1948
Stade Tunisien—Tunisian Ligue Professionnelle 1—1948
Stal Kraśnik—IV Liga - Lubelska—1948
Strindheim—2. Divisjon - Group 2—1948
Strombeek-5009—Dissolved in 2019—1948
Sunrise Flacq United—Dissolved in 2000—1948
Szegedi Honvéd—Dissolved in 1953—1948
TMU Bold—U Sports—1948
Thesprotos—Gamma Ethniki - Group 2—1948Tipton Town—West Midlands (Regional) League - Division One—1948
Titus Lamadelaine—Dissolved in 2015—1948Toronto Ukrainians—Dissolved in UNK—1948Tottenham Hotspur Reserves—Professional Development League 2—1948
Trier-Irsch—Kreisliga A Trier/Saarburg—1948Troskotovice—III. Třída Okresu Znojmo—1948TuS Dassendorf—Oberliga Hamburg—1948
UNIS Vogošća—Druga Liga FBiH - Centar—1948
US Tshinkunku—Linafoot—1948
USC Krumbach—2. Klasse Wechsel - Niederösterreich—1948Union Mauer—Wiener Stadtliga—1948Union Peuerbach—Landesliga West - Oberösterreich—1948
Universitatea Craiova—Liga I—1948
Unión San Martín—Copa Perú—1948
Unión Sunchales—Torneo Federal A—1948