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