- Sails, Westbrook
- Sandwich Shop Restaurants, Westbrook
- Scientific Equipment & Services, Westbrook
- Scientific Services, Westbrook
- Scrapbooks & Scrapbook Supplies, Westbrook
- Seafood Restaurants, Westbrook
- Secondary Schools, Westbrook
- Security & Surveillance System & Equipment, Westbrook
- Septic Tank Installation & Repair, Westbrook - Septic Systems
- Septic Tank Pumping & Cleaning, Westbrook - Septic Systems
- Septic Tanks & Septic Systems Contractors, Westbrook - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems Inspection, Westbrook
- Sewer & Drain Cleaning & Repair, Westbrook - Drain Cleaner & Installation Services
- Sheet Metal Contractors, Westbrook - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Westbrook
- Ship & Boat Building & Repairing, Westbrook
- Ship & Yacht Broker & Agent, Westbrook
- Shoe Store - More, Westbrook
- Shoe Stores, Westbrook - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Westbrook
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- Signs, Westbrook
- Snacks & Desserts, Westbrook
- Social Clubs & Organizations, Westbrook
- Social Services & Welfare, Westbrook
- Special Interest Schools Or Instruction, Westbrook
- Specialty Animal Services, Westbrook
- Specialty Stores, Westbrook
- Speech & Hearing Specialists, Westbrook
- Sporting Goods Manufacturers, Westbrook
- Sporting Goods Stores, Westbrook
- Sports Bars & Lounges, Westbrook
- Sportswear Clothing Stores, Westbrook - Sports Clothes
- Staffing & Support Services, Westbrook
- Stainless Steel, Westbrook
- Steel & Metal Goods, Westbrook - Steel Distributors
- Surgical Hospitals, Westbrook - Surgical Centers
- Surveyor Services, Westbrook - Surveying Service
- Surveyors, Westbrook
- Swimwear & Accessories Shops, Westbrook - Water Sports Equipment
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