| 1 | SAL | Sociedad Aeronautica Peninsular S.L. | | E | AVCODES |
| 2 | SAL | Southern Aviation Ltd. | | CDN | AVCODES |
| 3 | SAL | Caspair Ltd. | IATA: QP, Callsign: Sunbird, Ceased operations. Designator QP recalled by IATA | EAK | AVCODES |
| 4 | SAL | CSX Transportation, Inc. | added 7/1987; 1/1994-7/2005 | | NAKINA |
| 5 | SAL | Seaboard System R.R., Inc. | added 1/1983; eliminated 7/1987 | | NAKINA |
| 6 | SAL | Seaboard Coast Line R.R. Co. | 1/1975-1/1980; eliminated 1/1983 | | NAKINA |
| 7 | SAL | Seaboard Coast Line R.R. Co. | 1/75-1/80; eliminated 1/83 | | NRHS |
| 8 | SAL | Seaboard System R.R., Inc. | added 1/83; eliminated 7/87 | | NRHS |
| 9 | SAL | CSX Transportation, Inc. | added 7/87; 1/94-7/2000 | | NRHS |
| 10 | SAL | CSX TRANSPORTATION, INC. [SEABOARD AIR LINE RAILROAD] | | | PWRC |
| 11 | SAL | Seaboard Air Line Railway (CSX Transportation) | | | RSRV |
| 12 | SAL | CSX TRANSPORTATION | | | SCAC4 |
| 13 | SAL | Seaboard Air Line | | USA | TRAFFIC |
| 14 | SALA | SHIPPING ALLIED CORPORATION | | | SCAC4 |
| 15 | SALB | Schwäbische Alb-Bahn GmbH | Real: SAB | D | TRAFFIC |
| 16 | SALC | Salcef Spa | | I | TRAFFIC |
| 17 | SALCEF | SALCEF S.p.A. | | I | TRAFFIC |
| 18 | SALEM | Salem County Transit | | US-NJ | TRAFFIC |
| 19 | SALF | SERV-ALL FUEL INC | | | SCAC4 |
| 20 | SALFCT | Salford Corporation Transport | | GB | TRAFFIC |
| 21 | SALG | SALMON RIVER STAGES, INC | | | SCAC1 |
| 22 | SALG | SALMON RIVER STAGES INC | | | SCAC4 |
| 23 | SALI | SALAMONI, BEN TRUCKING SERVICE INC | | | SCAC4 |
| 24 | SALN | SALINAS GARZA, RAUDEL | | | SCAC4 |
| 25 | SALP | SALDIVAR REYNA, MARIO ALBERTO | | | SCAC4 |
| 26 | SALQ | SALLAUM LINES DMCC | | | SCAC4 |
| 27 | SALR | SALT LAKE TRANSPORT COMPANY | | | SCAC4 |
| 28 | SALS | SALSKOV TRANSFER | | | SCAC1 |
| 29 | SALT | Salser and Sons | | | SCAC2 |
| 30 | SALTA | ATLAS Thüringen Baumaschinen- und Fahrzeugtechnik GmbH | | DE | VKM |
| 31 | SALU | NTC TANK CONTAINER SERVICES BV | | NL | BIC |
| 32 | SALU | ZAPSIBHLEBRPRODUC | | | SCAC4 |
| 33 | SALV | SALINAS VALLEY-SANTA CRUZ MOTOR EXPRESS | | | SCAC1 |
| 34 | SALV | SALINAS VALLEY-SANTA CRUZ MOTOR EXP | | | SCAC4 |
| 35 | SALW | SINO-AMERICA LINES LTD | | | SCAC4 |
| 36 | SALX | General American Marks Co. | added 7/1999; 7/2000-7/2005 | | NAKINA |
| 37 | SALX | General American Marks Co. | added 7/99; 7/2000 | | NRHS |
| 38 | SALX | GENERAL AMERICAN MARKS CO. | | | PWRC |
| 39 | SALX | General American Marks (GATX Corporation) | | | RSRV |
| 40 | SALX | GENERAL AMERICAN MARKS COMPANY | | | SCAC4 |
| 41 | SALY | SISTEMAS DE APOYO LOGISTICO AL COME | | | SCAC4 |
| 42 | SALZ | SALEM COUNTY | | | PWRC |
| 43 | SALZ | Berchtesgaden Salzbergwerk | | D | TRAFFIC |