Short Line Railroads S -Y
- Sabine River and Northern Railroad
- Saginaw Valley Railway
- Salt Lake, Garfield and Western Railway
- San Diego and Arizona Eastern Railway
- San Diego and Imperial Valley Railroad
- San Diego Northern Railroad
- San Joaquin Valley Railroad
- San Luis and Rio Grande Railroad
- San Luis Central Railroad
- San Manuel Arizona Railroad
- Sand Springs Railway
- Sandersville Railroad
- Santa Fe Southern Railway
- Santa Maria Valley Railroad
- St. Croix Valley Railroad
- St. Lawrence and Atlantic Railroad
- St. Mary's Railroad
- Savannah Port Terminal Railroad
- Seminole Gulf Railway
- Sequatchie Valley Railroad
- Shamokin Valley Railroad
- Sierra Northern Railway
- Sisseton Milbank Railroad
- SMS Rail Service
- South Branch Valley Railroad
- South Central Florida Express
- South Central Tennessee Railroad
- Southern Freight Railroad
- Southern Indiana Railway
- Southern Railroad of New Jersey
- Stillwater Central Railroad
- Stockton Terminal and Eastern Railroad
- Stourbridge Railroad
- Sunflour Railroad
- Tacoma RailMountain Division
- Tenneken Railroad
- Tennessee Southern Railroad
- Texas-New Mexico Railroad
- Texas North Western Railway
- Texas and Northern Railway
- Texas Rock Crusher Railway
- Thermal Belt Railway
- Three Notch Railroad
- Timber Rock Railroad
- Toledo, Peoria and Western Railway
- Tomahawk Railway
- Toppenish, Simcoe and Western Railroad
- Trona Railway
- Tulsa-Sapulpa Union Railway
- Twin Cities and Western Railroad
- Tyburn Railroad
- Union County Industrial Railroad
- Utah Railway
- V and S Railway
- Valdosta Railway
- Vandalia Railroad
- Ventura County Railroad
- Vermont Railway
- Wallowa Union Railroad Authority
- Warren and Saline River Railroad
- Washington County Railroad
- Wellsboro and Corning Railroad
- West Isle Line
- West Tennessee Railroad
- West Virginia Central Railroad
- Western Kentucky Railway
- Western New York and Pennsylvania Railroad
- Western Rail Road
- Willamette and Pacific Railroad
- Winchester and Western Railroad
- Wiregrass Central Railroad
- Wyoming and Colorado Railroad
- Yadkin Valley Railroad
- York Railway
- Yreka Western Railroad
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