| SAIKO TSUSHIN SETSUBI KK | SAIGODO KK | SAI YAI INDUSTRY CO.,LTD. |
| SAI LIAN INTERNATIONAL CO. | Sahkotaso Oy | SAHARA PRODUCTS P.L.C. |
| SAFEGUARD ELECTRONICS (REGD.) | SAFEGUARD BUSINESS SYSTEMS | SAGA RIKOPI SABISU KK |
| SAETONG INFOTEK CO., LTD. | SABA CO. | Saechsische Buehnen-, Foerderanlagen- und Stahlbau GmbH SBS |
| SAE RON PLASTICS CO., LTD. | SAE MIN E & S LTD. | SADO INTERNATIONAL ACADEMY CO LTD |
| SADDIER SA | SACEA, SpA | SAB BUSINESS SERVICES(I)PVT.LTD. |
| SACOMAT | SACI FOURNITURES DE BUREAU | SABRA,INC |
| SA FERMETURES HENRI PEYRICHOU | SA CARTECHS | S.O.L., Srl |
| S.M.M. Computers Systems Service | S.M.I.T INC. | S.K.TOYS IMPORTS,INC. |
| S.J. Papir- og Kontorcenter A/S | S.I.V.E., SpA | s.i.v. - Tiro-Clas Belgium SA-NV |
| S P RICHARDS CO | S.H.EDUAL S.L. | S.I.M., S.A./OFFICE MEGASTORE |
| S. Estlein Ltd | S. & N. Office Equipment Ltd | S&S CORPORATION |
| S T MEDIA GROUP INTERNATIONAL | S T DUPONT JAPAN K K | S S I Ltd |
| S I S JENSEN LTD | S + B Service und Buero GmbH | S & S LEGNILON SARL |
| S & P CO., LTD. | RYNKER RIBBON XCHANGE, INC. | RYOYU SHOJI KK |
| RYAIM INTL. CORP. | RUWA BELL | RUSIMPORT TRADING HOUS LTD. |
| RSI REHMAN SONS INTERNATIONAL | ROYAL STEEL CO LTD | ROYAL SOVEREIGN GROUP |
| ROYAL SELANGOR (AUST) PTY LTD | Royal Doulton Australia Pty Limited (Subsidiary of Royal Dou | Rowico AB |
| RODENBECK & ASSOC INC | ROD LETCHER'S CUSTOM FURNITURE | ROUXEL |