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S| NAME | LOCATION | TYPE |
| 63 Tay Street Restaurant | Perth | Restaurant |
| Best Western Edinburgh City Hotel | Edinburgh | Restaurant |
| Saltire Scottish Restaurants Ltd | St Andrews | Restaurant |
| Sangster's | Elie | Restaurant |
| Sannox Bay Hotel & Restaurant | Sannox | Bar Food / Pub Food |
| Scarista House | Scarista | Restaurant |
| Seafields Restaurant & Grill at The Taste of Moray | Inverness | Restaurant |
| Sheildaig Farm | Alexandria | Home Cooking |
| Shieldaig Bar | Shieldaig | Bar Food / Pub Food |
| Skeabost Country House Hotel | Skeabost Bridge | Restaurant |
| Skerries Restaurant | Edinburgh | Restaurant |
| Skirling House | Biggar | Home Cooking |
| Snarraness House | Bridge of Walls | Home Cooking |
| Springfield Guest House | Dunbar | Home Cooking |
| Stac Polly | Edinburgh | Restaurant |
| Stobo Castle | Stobo | Restaurant |
| Stonefield Castle Hotel | Tarbert | Restaurant |
| Stravaigin | Glasgow | Restaurant |
| Stravaigin 2 | Glasgow | Restaurant |
| Summer Isles Hotel | Achiltibuie | Restaurant |
| Sunny Brae Hotel | Nairn | Restaurant |
| The Sands Restaurant at The Old Course Golf & Spa | St Andrews | Restaurant |
| The Scottish Mining Museum | Newton Grange | Tea Room / Coffee Shop |
| The Scottish Seabird Centre | North Berwick | Tea Room / Coffee Shop |
| The Selkirk Arms Hotel | Kirkcudbright | Bar Food / Pub Food |
| The Selkirk Arms Hotel | Kirkcudbright | Restaurant |
| The Sisters Restaurant - Jordanhill | Glasgow | Restaurant |
| The Sisters Restaurant - Kelvingrove | Glasgow | Restaurant |
| The Spindrift Guest House | Anstruther | Home Cooking |
| The Stables Restaurant | Balloch | Restaurant |
| The Steam Packet Inn | Isle of Whithorn | Bar Food / Pub Food |
| The Storehouse | Evanton | Home Cooking |
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