- Split Enz -- Split2nd Entertainment
- Splitbeat -- Splitzide
- Splitzide -- Spoatymac
- SPOC -- Spokane
- Spokane Falls Brass Band -- Spokken
- Spökligan -- Spontaneous Combustion
- Spontaneous Corruption -- Spook A Tek
- Spook Da Man -- Spooky Monkey
- Spooky Orchestra -- Spoonbill
- Spoonboy -- Spoonphase
- Spoons -- Spork
- Spork Kills -- Sportsguitar