| Socket Square Plate for Children | 06978867214202 | Class I | |
| Soft Foam Cervical Support | 06978867215902 | Class I | |
| Speed Foot | 06978867215636 | Class I | |
| Spherical Single-Pole Grinding Burr Heads | 06978867215056 | Class I | |
| Square Nylon Buckle for Orthotics | 06978867214806 | Class I | |
| Square Toe Ortho Wedge Healing Shoe | 06978867217401 | Class I | |
| Square Toe Post Op Healing Shoe | 06978867217395 | Class I | |
| Stack Splint | 06978867216589 | Class I | |
| Standard Airliner Walker | 06978867217074 | Class I | |
| Standard Liner Walker | 06978867217067 | Class I | |
| STD Ankle Airliner Walker | 06978867217050 | Class I | |
| STD Ankle Liner Walker | 06978867217043 | Class I | |
| Stirrup For Ankle Joint with Dual Assistive Force | 06978867217975 | Class I | |
| Stirrup For Ankle Joint with Single Assistive Force | 06978867217944 | Class I | |
| Stirrup for Fixed Ankle Joint | 06978867217906 | Class I | |
| Stockinette Carbon Fiber | 06978867214936 | Class I | |
| Stockinette Cotton | 06978867214905 | Class I | |
| Stockinette Glass Silk | 06978867214912 | Class I | |
| Stockinette Nylon | 06978867214943 | Class I | |
| Stockinette Perlon | 06978867214929 | Class I | |
| Suction Valve | 06978867214158 | Class I | |
| Superior Performance Gel Liner with Lock | 06978867212314 | Class I | |
| Superior Performance Gel Liner without Lock | 06978867212338 | Class I | |
| Surgical Post-op Shoe | 06978867217418 | Class I | |
| Swivel Foot | 06978867215605 | Class I | |
UDI Compass