| | Steeplechase Park | Brooklyn, New York, USA | - | 5/17/1908 | - |
| | Steeplechase Park | Rockaway Beach, New York, USA | - | | - |
| | Steeplechase Island | Bridgeport, Connecticut, USA | - | 1892 | - |
| Steel Pier | Atlantic City, New Jersey, USA | Operating | 1898 | 2 |
| | State Street Park | Chicago, Illinois, USA | - | 1883 or earlier | - |
| | State Fair Park | Oklahoma City, Oklahoma, USA | Operating | | - |
| | State Fair of Texas | Dallas, Texas, USA | Operating | 7/3/1886 | - |
| | Starlight Amusement Park | Bronx, New York, USA | - | 1918 | - |
| | Stanton Park | Steubenville, Ohio, USA | - | | - |
| | Stage Coach Stop USA | Onsted, Michigan, USA | - | 1993 or earlier | - |
| | Spring Park | Tuscumbia, Alabama, USA | Operating | | 1 |
| | Springlake Park | Oklahoma City, Oklahoma, USA | - | 1924 | - |
| | Sports Plus Entertainment Center | Lake Grove, New York, USA | - | | - |
| | Sportland Pier | Wildwood, New Jersey, USA | - | 1957 | - |
| | Splash Zone Water Park | Wildwood, New Jersey, USA | Operating | | - |
| | Splashtown Water Park | Spring, Texas, USA | Operating | | - |
| | Splash Kingdom Waterpark | Redlands, California, USA | Operating | 1996 | - |
| | Spirit Mountain | Duluth, Minnesota, USA | Operating | | 1 |
| | Spanish Fort | New Orleans, Louisiana, USA | - | 1908 | - |
| | Spaceland | Nassau, New York, USA | - | | - |
| | South Park Kiddieland | Beaumont, Texas, USA | - | | - |
| | South Haven Amusement Park | South Haven, Michigan, USA | - | | - |
| | South Gate Kiddieland | Milwaukee, Wisconsin, USA | - | | - |
| | Southern Adventures | Huntsville, Alabama, USA | Operating | | 1 |