| ESTUDIO | LOCALIDAD |
|---|---|
| SAMPLE Studios | Milán (Italia) |
| SDI Media | Madrid/Barcelona/Santiago de Compostela |
| SDL | Londres |
| Side UK | Londres |
| Sincronía | Madrid |
| Sintonía | Madrid |
| Somni Systems | Barcelona |
| Sonoblok | Barcelona |
| Sonora Estudios | Vitoria-Gasteiz |
| Sonox | Madrid |
| Sonygraf/Digit Sound | Madrid/Barcelona |
| Sound Map | México |
| Soundelux Design Music Group | Hollywood, California, Estados Unidos |
| Soundub | Madrid/Barcelona/Santiago de Compostela |
| Soundwear | Madrid |
| Strongroom Studios | Londres |
| Synthesis Iberia | Madrid |