| Sagar, W H | - |
- |
- |
| Sanderson, Arnold | 235308 | Private | Suffolk Regiment |
| Sanderson, Tom | 92508 | Corporal | Royal Garrison Artillery |
| Savage, Robert | 203670 | Private | Yorkshire Regiment |
| Savage, William | 18367 | Private | Grenadier Guards |
| Scholes, S | - |
- |
- |
| Schofield, Fred | 201060 | Private | East Lancashire Regiment |
| Scott, Edward William | 6258 | Private | East Lancashire Regiment |
| Scott, Ernest Albert | 32458 | Private | Border Regiment |
| Scott, Frederick | 18299 | Private | East Lancashire Regiment |
| Scott, Joseph | 20661 |
Private |
East Lancashire Regiment |
| Seed, Leo Frederick | 1829 | Private | East Lancashire Regiment |
| Sellars, John | 40258 | Private | Northumberland Fusiliers |
| Sellwood, Herbert | 235344 | Private | Lancashire Fusiliers |
| Sharples, John | 47168 | Private | Royal Welsh Fusiliers |
| Sheldon, F S | - |
- |
- |
| Sherliker, Richard | 201023 | Private | East Lancashire Regiment |
| Shorrock, E | - |
- |
- |
| Shorrock, M | - |
- |
- |
| Simm, Thomas | 18432 | Private | East Lancashire Regiment |
| Simpson, Herbert | 73468 | Private | Royal Welsh Fusiliers |
| Simpson, John | Y/1798 | Rifleman | King's Royal Rifle Corps |
| Singleton, Frank | 364397 | Corporal | Royal Army Medical Corps |
| Singleton, N | 490310 | Sapper | Royal Engineers |
| Skilling, Robert | 5973 | Private | Scots Guards |
| Slinger, Fred | 2202 | Private | East Lancashire Regiment |
| Smith, James | 200028 | Private |
East Lancashire Regiment |
| Smith, James | 2313 | Private | East Lancashire Regiment |
| Smith, Richard | 302382 | Private | Manchester Regiment |
| Smith, Robert | 4541 | Private | East Lancashire Regiment |
| Smith, R C | - |
- |
- |
| Smith, Thomas | 13712 | Corporal | Royal Artillery |
| Smith, Thomas Ardron | 24317 | L/Sergeant | East Lancashire Regiment |
| Smith, Thomas Robinson | 338 | Private | East Lancashire Regiment |
| Smith, W | - |
- |
- |
| Snape, Bernard Stanley | 1433 | L/Corporal | East Lancashire Regiment |
| Snape, E | - |
- |
- |
| Snape, Henry | 12734 | L/Corporal | East Lancashire Regiment |
| Snape, Joseph | 27376 | Corporal | King's Own (Royal Lancaster) Regiment |
| Snape, R K | DM2/169667 |
Private |
Army Service Corps |
| Sowerbutts, John | 24199 | Private | King's Own (Royal Lancaster) Regiment |
| Speak, Albert Edward Francis | 26243 | Private | East Lancashire Regiment |
| Stewart, Tom | 36661 | Private | King's Own Yorkshire Light Infantry |
| Stones, Arthur | 17579 | Private | Army Cyclist Corps |
| Stopforth, Robert | 201771 | Private | King's Own (Royal Lancaster) Regiment |
| Strickland, Francis | 8696 | Private | Coldstream Guards |
| Stubbs, Fred | 1154 | Private | Cheshire Regiment |
| Sutcliffe, Edward | 24818 | Private | East Lancashire Regiment |
| Sutcliffe, Francis Albert | 2688 | Private | East Lancashire Regiment |
| Stones, A | 17579 |
Private |
Army Cyclist Corps |
| Swales, F | - |
- |
- |
| Swales, George | 27624 | Private | South Lancashire Regiment (PWV) |