| SNELLEN SCOOPS | ++G26837340LP | Class I | |
| SPATULAS | ++G26837530LW | Class I | |
| SPATULAS | +G268786980984T2 | Class I | |
| SPECULA (ENT / RECTAL / VAGINAL) | +G26839100391309S | Class I | |
| SPENCER SCISSORS | ++G268786425426NT | Class I | |
| S/STEEL RUBBER DAM FRAME MEDIUM | ++G26855534C | Class I | |
| S/STEEL RUBBER DAM FRAME SMALL | ++G26855544E | Class I | |
| STAINLESS STEEL TRAYS GAMMAFIX | ++G26898010TREZR | Class I | |
| STEINER LIGATURE PLIER | ++G268282643 | Class I | |
| STONE URETHRAL BOUGIES 6 eg: 12 eg | ++G26857160RI2U | Class I | |
| STTERLEE BONE SAWS 31CM | ++G26829110L7 | Class I | |
| SUCTION CANNULA FRAZIER 17CM 10Ch | ++G26835114RIYE | Class I | |
| SUCTION CANNULA FRAZIER 17CM 12Ch | ++G26835116RIYQ | Class I | |
| SUCTION CANNULA FRAZIER 17CM 6Ch | ++G26835110RIXS | Class I | |
| SUCTION CANNULA FRAZIER 17CM 8Ch | ++G26835112RIY4 | Class I | |
| SURGICAL SCISSORS CASTROVIEJO | ++G268786421CP | Class I | |
| SURGICAL SCISSORS CASTROVIEJO | ++G268786422423424KP | Class I | |
| SURGICAL SCISSORS IRIS CURVED 115mm [merged from Cat.58] | ++G26835123G | Class I | |
| SURGICAL SCISSORS IRIS STRAIGHT 115mm [merged from Cat.58] | ++G26835113E | Class I | |
| SUTURE COTTON & DRESSING PLIERS | ++G268786612CY | Class I | |
| TESSIER RASPATORIES | ++G268786573DF | Class I | |
| TISSUE PLIERS | ++G268786608611PH | Class I | |
| TITANIUM CURETTES | ++G2686401TIHL8A9 | Class I | |
| TITANIUM CURETTES | ++G2686405TIHL8BV | Class I | |
| TITANIUM CURETTES | ++G26865111TIHL852 | Class I | |