| Spare Blade for Rust Saw 6mm | ++G11326006006AY | Class I | |
| Spare Blade for Rust Saw 8mm | ++G11326006008B4 | Class I | |
| Spare Face Pair For Bone Mallet | ++G11328020000B2 | Class I | |
| Spatulas | ++G1136443601PD | Class I | |
| Speculum | ++G11346006235CP | Class I | |
| Spheric burr 10.0mm | ++G11326008207BS | Class I | |
| Spheric burr 12.0mm | ++G11326008208BU | Class I | |
| Spheric burr 16.0mm | ++G11326008209BW | Class I | |
| Spheric burr 5.0mm | ++G11326008205BN | Class I | |
| Spheric burr 8.0mm | ++G11326008206BQ | Class I | |
| Spratt Bone Curette 16.5cm, Fig.0 | ++G11328036010CS | Class I | |
| Spratt Bone Curette 16.5cm, Fig.00 | ++G11328036020CV | Class I | |
| Spratt Bone Curette 16.5cm, Fig.000 | ++G11328036030CY | Class I | |
| Spratt Bone Curette 16.5cm, Fig.0000 | ++G11328036040D3 | Class I | |
| Spratt Bone Curette 16.5cm, Fig.1 | ++G11328036001CR | Class I | |
| Spratt Bone Curette 16.5cm, Fig.2 | ++G11328036002CT | Class I | |
| Spratt Bone Curette 16.5cm, Fig.3 | ++G11328036003CV | Class I | |
| Spratt Bone Curette 16.5cm, Fig.4 | ++G11328036004CX | Class I | |
| Spratt Bone Curette 16.5cm, Fig.5 | ++G11328036005CZ | Class I | |
| Spreaders | ++G1136623510PD | Class I | |
| Staude-Moore Tenaculum Fcps 17cm | ++G11360055017BT | Class I | |
| Steiner Auvard Vaginal Spec. 105x40mm 2.5 lbs | ++G11360026401B6 | Class I | |
| Steiner Auvard Vaginal Speculum Laser 2.5 lbs | ++G11360026601BG | Class I | |
| Steinmann Pin w/Trocar tip í4.0mm, 14cm | ++G11326036014BY | Class I | |
| Steinmann Pin w/Trocar tip í4.0mm, 16cm | ++G11326036016C4 | Class I | |
UDI Compass