| 101 | SAAF | SOUTHERN AREA FREIGHT EXPRESS INC | | | SCAC4 |
| 102 | SAAF | South African Air Force | | ZA | TRAFFIC |
| 103 | SAAG | SATO STEAMSHIP CO LTD | | | SCAC4 |
| 104 | SAAH | ST ANN TRANSPORTATION INC | | | SCAC4 |
| 105 | SAAI | S & A CARTAGE INC | | | SCAC4 |
| 106 | SAAL | SALITSKY ALLOYS INC | | | SCAC4 |
| 107 | SAAM | STAR CAPELLA-SPECIAL MARITIME ENTER | | | SCAC4 |
| 108 | SAAO | SUNCOAST TRANSPORT LLC | | | SCAC4 |
| 109 | SAAP | San Antonio and Aransas Pass Ry. (Southern Pacific Lines in Texas and Louisiana) | 7/1930-7/1954 | | NAKINA |
| 110 | SAAP | San Antonio and Aransas Pass Ry. | 8/1920 | | NAKINA |
| 111 | SAAP | San Antonia and Aransas Pass Ry. (Southern Pacific Lines in Texas and Louisiana) | 4/38-1/52 | | NRHS |
| 112 | SAAP | SAN ANTONIO & ARANSAS PASS RWY. CO. (SOUTHERN PACIFIC LINES IN TEXAS & LOUISIANA) | | | PWRC |
| 113 | SAAP | SACRAME | | | SCAC4 |
| 114 | SAARB | Stadtbahn Saar GmbH | City: Saarbrücken | D | TRAFFIC |
| 115 | SAARP | Saar-Post | City: Saarbrücken | D | TRAFFIC |
| 116 | SAAU | SAICON LINES FZC | | | SCAC4 |
| 117 | SAAV | SUISSE ATLANTIQUE SOCIETE DE NAVIGA | | | SCAC4 |
| 118 | SAAW | SADLER, SHAYNE ALLAN | | | SCAC4 |
| 119 | SAAY | SOUTH AFRICAN AIRWAYS | | | SCAC4 |
| 120 | SAB | SABENA | IATA: SN, Callsign: Sabena, IATA Prefix: 082, Ceased operations on 07 November 2001. Codes transferred to Delta Air Transport | B | AVCODES |
| 121 | SAB | Sky Way Air | Callsign: Sky Worker, Ceased operations. | KS | AVCODES |
| 122 | SAB | Sky Way Air | | | ICAO1 |
| 123 | SAB | Schwäbische Albbahn GmbH | Münsingen | D | privat-bahn.de |
| 124 | SAB | Skånetåg AB | 2001 - 2005 | S | svenska-lok.se |
| 125 | SAB | Skånetåg AB | 2001 - 2005 | S | TRAFFIC |
| 126 | SAB | Schwäbische Alb -Bahn e.V | | DE | VKM |
| 127 | SABB | SABBYS TRANSPORT INCORPORATED | | | SCAC4 |
| 128 | SABB | SAB Autoservizi | Real: SAB, until 1990 Società Autoferrovie Bergamo | I | TRAFFIC |
| 129 | SABC | STAR ASIA INTERNATIONAL INC | | | SCAC4 |
| 130 | SABD | SHIPPERS ASSIST | | | SCAC4 |
| 131 | SABH | SHAFFER, ALBERT TRUCKING INC | | | SCAC4 |
| 132 | SABL | SABOURIN, LPR TRANSPORT LTD | | | SCAC4 |
| 133 | SABN | SABIAN LTD | | | SCAC4 |
| 134 | SABP | SOUTHEAST-ATLANTIC BEVERAGE CORP | | | SCAC4 |
| 135 | SABR | SABOURIN, CAROLE | | | SCAC4 |
| 136 | SABS | SAN ANTONIO BROKER SERVICES INC | | | SCAC4 |
| 137 | SABT | Sabtours Touristik GmbH | City: Linz | A | TRAFFIC |
| 138 | SABU | SOLARIS CHEMTECH INDUSTRIES LTD. | | IND | BIC |
| 139 | SABU | CMB S.A. | | | SCAC3 |
| 140 | SABU | CMB S.A. | | | SCAC4 |
| 141 | SABW | S.A.F.E., South Atlantic Freight Express | | | SCAC1 |
| 142 | SABW | S A F E | | | SCAC4 |
| 143 | SABX | Harinas, S.A. de C.V. | added 1/2004; eliminated 4/2004; 7/2005 (not listed) | | NAKINA |
| 144 | SABX | Continental Can Co., Inc. | added 10/1959; 4/1961-4/1970; eliminated 4/1974 | | NAKINA |
| 145 | SABX | Continental Can Co., Inc., Southern Advance Paper Operation | added 7/1957; 10/1957; eliminated 10/1959 | | NAKINA |
| 146 | SABX | Southern Advance Bag & Paper Division of Robert Gair Co., Inc. | added 7/1955; eliminated 7/1957 | | NAKINA |
| 147 | SABX | Southern Advance Bag & Paper Co. | added 1/1954; 7/1954; eliminated 7/1955 | | NAKINA |
| 148 | SABX | Southern Advance Bag & Paper Co., Inc. | 1/1945-1/1946 | | NAKINA |
| 149 | SABX | Southern Advance Bag & Paper Co. | eliminated 7/55 | | NRHS |
| 150 | SABX | Southern Advance Bag & Paper Division of Robert Gair Co., Inc. | added 7/55 | | NRHS |
| 151 | SABX | Continental Can Co., Inc. | Oct-57 | | NRHS |
| 152 | SABX | Continental Can Co., Inc., Southern Advance Paper Operation | eliminated 10/59 | | NRHS |
| 153 | SABX | Continental Can Co., Inc. | added 10/59; 4/61-4/70; eliminated 4/74 | | NRHS |
| 154 | SABX | *CONTINENTAL CAN CO. [SOUTHERN ADVANCE BAG & PAPER CO.] | | | PWRC |
| 155 | SABX | *SHAW AIR FORCE BASE | | | PWRC |
| 156 | SABX | +HARINAS SA DE CV | | | PWRC |
| 157 | SABX | CONTINENTAL CAN CO INC | | | SCAC3 |
| 158 | SABX | HARINAS SA DE CV | | | SCAC4 |
| 159 | SAC | Sudanese Aeronautical Services Co. Ltd (Sasco Airlines) | Callsign: Sasco, | SUD | AVCODES |
| 160 | SAC | SASCO Airlines | | | ICAO1 |
| 161 | SAC | Southern Alkali Corp. | Apr-38 | | NRHS |
| 162 | SACA | SALEM CARRIERS, INC | | | SCAC1 |
| 163 | SACA | SALEM CARRIERS INC | | | SCAC4 |
| 164 | SACC | SAVOIE EXPORT LTD | | | SCAC4 |
| 165 | SACD | SERVICIOS ADUANALES CONTINENTAL SA | | | SCAC4 |
| 166 | SACE | SANCO STEEL & MFG INC | | | SCAC4 |
| 167 | SACF | SALT CREEK FREIGHTWAYS | | | PWRC |
| 168 | SACG | SAC TRANSPORT INC | | | SCAC4 |
| 169 | SACJ | SEATTLE AIR CARGO | | | SCAC4 |
| 170 | SACL | SANTA CLARA TRANSFER SERVICE, INC | | | SCAC1 |
| 171 | SACL | SANTA CLARA TRANSFER SERVICE INC | | | SCAC4 |
| 172 | SACM | SALINAS CANTU, MAURO | | | SCAC4 |
| 173 | SACN | SEOIL AGENCY CO USA INC | | | SCAC4 |
| 174 | SACQ | SACKLEY CARTAGE COMPANY, INC | | | SCAC1 |
| 175 | SACQ | SEVENTH-DAY ADVENTIST CHURCH-QUEBEC | | | SCAC4 |
| 176 | SACR | SAN ANTONIO CARRIERS CORP | | | SCAC4 |
| 177 | SACRT | Sacramento Regional Transit District | Real: RT, City: Sacramento | US-CA | TRAFFIC |
| 178 | SACU | WALLENIUS WILHELMSEN LOGISTICS AS | | N | BIC |
| 179 | SACU | WALLENIUS WILHELMSEN LINES AS | | | SCAC4 |
| 180 | SACW | SAC INC | | | SCAC4 |
| 181 | SACX | PPG Industries, Inc. | added 4/1968; 4/1970; eliminated 10/1972 | | NAKINA |
| 182 | SACX | Pittsburgh Plate Glass Co. | added 4/1961; 4/1961-10/1966; eliminated 4/1968 | | NAKINA |
| 183 | SACX | Columbia-Southern Chemical Corp. | 1/1952-10/1957; eliminated 4/1961 | | NAKINA |
| 184 | SACX | Southern Alkali Corp. | 4/1938-1/1950 | | NAKINA |
| 185 | SACX | Columbia-Southern Chemical Corp. | 1/52-10/57; eliminated 4/61 | | NRHS |
| 186 | SACX | Pittsburgh Plate Glass Co. | added 4/61; 4/61-10/66; eliminated 4/68 | | NRHS |
| 187 | SACX | PPG Industries, Inc. | added 4/68; 4/70; eliminated 10/72 | | NRHS |
| 188 | SACX | *PPG INDUSTRIES [PITTSBURGH PLATE GLASS CO.; COLUMBIA - SOUTHERN CHEMICAL CO.; SOUTHERN ALKALI CORP.] | | | PWRC |
| 189 | SACX | *SANTA CLARITA RAILWAY | | | PWRC |
| 190 | SACZ | SANTEE COOPER | | | PWRC |
| 191 | SAD | Servicios Aereos de La Capital | | CO | AVCODES |
| 192 | SAD | Spets Avia Indastria, MAC | Callsign: Indastria, | UA | AVCODES |
| 193 | SAD | SAD Nahverkehr AG | | I | TRAFFIC |
| 194 | SAD | SAD S.p.A. | | IT | VKM |
| 195 | SADA | SAME DAY INC | | | SCAC4 |
| 196 | SADB | SAN DIEGO BOAT MOVERS | | | SCAC4 |
| 197 | SADBB | SAD Banská Bystrica | Real: SAD BBDS, City: Banska Bystrica | SK | TRAFFIC |
| 198 | SADD | SERVICIOS ADUANALES DIVISION TRANSP | | | SCAC4 |
| 199 | SADH | SADDLE-UP TRUCK LINE | | | SCAC4 |
| 200 | SADHL | SAD Hlohovec | | SK | TRAFFIC |
