| Smoky Bay Golf Club | Glenview | South Australia |  Australie | inactive |
| Smoky Hill Country Club | Hays | Kansas |  États-Unis | inactive |
| Smoky Lake Golf Course | Smoky Lake | Alberta |  Canada | inactive |
| Smoky Mountain Country Club | Newport | Tennessee | États-Unis | inactive |
| Smoky Mountain Country Club | Whittier | North Carolina | États-Unis | inactive |
| Smoky River Golf Course | Cheyenne Wells | Colorado | États-Unis | inactive |
| Smoky River Regional Golf Course | McLennan | Alberta | Canada | inactive |
| Smøla Golfklubb | Smøla | Møre og Romsdal |  Norvège | inactive |
| Smørum Golfklub | Smørum | Hovedstaden |  Danemark | inactive |
| Smuggler's Glen Golf Course | Gananoque | Ontario | Canada | inactive |
| Smyrna Municipal Golf Club | Smyrna | Tennessee | États-Unis | inactive |
| Snag Creek Golf Course | Washburn | Illinois | États-Unis | inactive |
| Snainton Golf Centre | Snainton | North Yorkshire |  Angleterre | inactive |
| Snake Valley Golf Club | Snake Valley | Victoria | Australie | inactive |
| Snee Farm Country Club | Mt. Pleasant | South Carolina | États-Unis | inactive |
| Snöå Golfklubb | Dala-Järna | Dalarna |  Suède | inactive |
| Snodhurst Bottom Pitch and Putt | Chatham | Kent | Angleterre | inactive |
| Snohomish Golf Course | Snohomish | Washington | États-Unis | inactive |
| Snoqualmie Falls Golf Course | Fall City | Washington | États-Unis | inactive |
| Snow Creek Golf Course | Mammoth Lakes | California | États-Unis | inactive |
| Snow Hill Country Club | New Vienna | Ohio | États-Unis | inactive |
| Snow Snake Ski & Golf | Harrison | Michigan | États-Unis | inactive |
| Snowflake 9 | Snowflake | Arizona | États-Unis | inactive |
| Snowflake Golf Course | Snowflake | Arizona | États-Unis | inactive |
| Snowflake Ski & Golf | Westby | Wisconsin | États-Unis | inactive |
| Snowtown Golf Club | Snowtown | South Australia | Australie | inactive |
| Snyder Country Club | Snyder | Texas | États-Unis | inactive |
| Snyder Park Golf Course | Springfield | Ohio | États-Unis | inactive |
| Soangetaha Country Club | Galesburg | Illinois | États-Unis | inactive |
| Soaring Eagles Golf Course | Horseheads | New York | États-Unis | inactive |
| Sobienie Krolewskie | Sobienie Jeziory | Masovian |  Pologne | inactive |
| Sobo | Aso | Kumamoto |  Japon | inactive |
| Sobu Country Club | Hachioji | Tokyo | Japon | inactive |
| Sobu Country Club - Inba Course | Inba | Chiba | Japon | inactive |
| Sobu Country Club - Kita Course | Inba | Chiba | Japon | inactive |
| Sobu Country Club - Sobu Course | Inzai | Chiba | Japon | inactive |
| Soc Turistica Penina SA | Portimão | Algarve |  Portugal | Actif |
| Sociedad Hebraica Argentina | Pilar | Buenos Aires |  Argentine | inactive |
| Sociedade Hoteleira Sao Lourenco SA | Almancil | Algarve | Portugal | Actif |
| Società Sportiva Dilettantistica a R.L. | Roma | Lazio |  Italie | Actif |
| Société Golf de Tunisie – Citrus Golf Club | Hammamet Sud | Nabeul Governorate |  Tunisie | Actif |
| Sodegaura Country Club - Shinsode Course | Wakaba | Chiba | Japon | inactive |
| Sodegaura Country Club - Sodegaura Course | Midori | Chiba | Japon | inactive |
| Söderåsens Golfklubb | Billesholm | Skåne | Suède | inactive |
| Söderby Golfklubb | Uppsala | Uppsala | Suède | inactive |
| Söderhamns Golfklubb | Söderhamn | Gävleborg | Suède | inactive |
| Söderköpings Golfklubb | Norrköping | Östergötland | Suède | inactive |
| Söderslätts Golfklubb | Vellinge | Skåne | Suède | inactive |
| Södra | Borås | Västra Götaland | Suède | inactive |
| Södra | Halmstad | Halland | Suède | inactive |