| Soaring Eagles Golf Course | Horseheads | New York |  United States of America | inactive |
| Sobienie Krolewskie | Sobienie Jeziory | Masovian |  Poland | inactive |
| Sobo | Aso | Kumamoto |  Japan | inactive |
| Sobu Country Club | Hachioji | Tokyo | Japan | inactive |
| Sobu Country Club - Inba Course | Inba | Chiba | Japan | inactive |
| Sobu Country Club - Kita Course | Inba | Chiba | Japan | inactive |
| Sobu Country Club - Sobu Course | Inzai | Chiba | Japan | inactive |
| Soc Turistica Penina SA | Portimão | Algarve |  Portugal | Active |
| Sociedad Hebraica Argentina | Pilar | Buenos Aires |  Argentina | inactive |
| Sociedade Hoteleira Sao Lourenco SA | Almancil | Algarve | Portugal | Active |
| Società Sportiva Dilettantistica a R.L. | Roma | Lazio |  Italy | Active |
| Société Golf de Tunisie – Citrus Golf Club | Hammamet Sud | Nabeul Governorate |  Tunisia | Active |
| Sodegaura Country Club - Shinsode Course | Wakaba | Chiba | Japan | inactive |
| Sodegaura Country Club - Sodegaura Course | Midori | Chiba | Japan | inactive |
| Söderåsens Golfklubb | Billesholm | Skåne |  Sweden | inactive |
| Söderby Golfklubb | Uppsala | Uppsala | Sweden | inactive |
| Söderhamns Golfklubb | Söderhamn | Gävleborg | Sweden | inactive |
| Söderköpings Golfklubb | Norrköping | Östergötland | Sweden | inactive |
| Söderslätts Golfklubb | Vellinge | Skåne | Sweden | inactive |
| Södra | Borås | Västra Götaland | Sweden | inactive |
| Södra | Halmstad | Halland | Sweden | inactive |
| Södra | Färlöv | Skåne | Sweden | inactive |
| Södra | Linkoping | Östergötland | Sweden | inactive |
| Sodus Bay Heights Golf Club | Sodus Point | New York | United States of America | inactive |
| Soffer | Aventura | Florida | United States of America | inactive |
| Sofielund Golfklubb | Bro | Stockholm | Sweden | inactive |
| Sofitel Malabo Sipopo Le Golf | Sipopo | Malabo |  Equatorial Guinea | inactive |
| Sohkyu Country Club | Futtsu | Chiba | Japan | inactive |
| Søhøjlandet | Gjern | Midtjylland |  Denmark | inactive |
| Søhøjlandets Golf Klub | Gjern | Midtjylland | Denmark | inactive |
| Sohsei Country Club | Narita | Chiba | Japan | inactive |
| Soi Dao Highland Golf Club & Resort | Tabsai | Chanthaburi |  Thailand | inactive |
| Sojuela Golf | Sojuela | La Rioja |  Spain | Active |
| Sojuela Golf | Sojuela | La Rioja | Spain | Active |
| Sokhna Golf Club | Ain Sokhna | Giza |  Egypt | Active |
| Sokhna Golf Club | Ain Sokhna | Suez | Egypt | Active |
| Sokhna Golf Club - A & B Course | Ain Sokhna | Suez | Egypt | Active |
| Sokhna Golf Club - B & C Course | Ain Sokhna | Suez | Egypt | Active |
| Sol | Cheoin | Gyeonggi |  South Korea | inactive |
| Sola Golfklubb | Sola | Rogaland |  Norway | inactive |
| Solaimaneyah Golf Resort and Spa | Sheikh Zayed City | Giza | Egypt | inactive |
| Solar | Yangpyeong | Gyeonggi | South Korea | inactive |
| Solaris | Grashoek | Limburg |  Netherlands | inactive |
| Solastranden Golfklubb | Ræge | Rogaland | Norway | inactive |
| Soldier Hollow Golf Club | Midway | Utah | United States of America | inactive |
| Soldier Mountain Ranch & Resort | Fairfield | Idaho | United States of America | inactive |
| Soldiers Field Golf Course | Rochester | Minnesota | United States of America | inactive |
| Sole | Thu Dau Mot | Binh Duong |  Vietnam | inactive |
| Solent Meads Golf Centre | Bournemouth | Dorset |  England | inactive |
| Soliders Creek Golf Club | Elberta | Alabama | United States of America | inactive |