| Acronym | Meaning |
 | SJM | Svalbard And Jan Mayen (ISO 3166 Trigram) |
| SK | Saskatchewan (postal Symbol) - Slovakia (ISO 3166 Digram) |
| SK | Slovak Language (ISO 639-1 Code) |
| SKC | Clear Sky (METAR Code) |
| SKK | Slovak Koruna (ISO 4217 Currency Code) |
| SKM | Sikkim (ISO 3166 Trigram; Obsolete 1975) |
| SL | Sierra Leone (ISO 3166 And FIPS 10-4 Country Code Digram) -Start Line |
| SL | Slovenian Language (ISO 639-1 Code) |
| SLA | Service Level Agreement - Symbionese Liberation Army |
| SLAC | Stanford Linear Accelerator Center |
| SLAN | Sine Loco |
| SLB | Solomon Islands (ISO 3166 Trigram) |
| SLBM | Sea/Submarine-Launched Ballistic Missile |
| SLC | Scan Line Corrector |
| SLE | Sierra Leone (ISO 3166 Trigram) |
| SLIT | SubLingual ImmunoTherapy |
| SLK | Slovak Language (ISO 639-2 Code) |
| SLL | Sierra Leone Leone (ISO 4217 Currency Code) |
| SLOC | Sea Lines Of Communication - Source Lines Of Code |
| SLORC | State Law And Order Restoration Council (of Burma) |
| SLP | Sea Level Pressure |
| SLPH | Standard Litre Per Hour (air Flow) |
| SLPM | Standard Litre Per Minute (air Flow) |
| SLPS | Standard Litre Per Second (air Flow) |
| SLR | Single-Lens Reflex (camera) |
| SLT | Speech And Language Therapist -Solid Logic Technology (electronics) - Swing Landing Trainer (paratroops) - (i)Secondary Lymphoid Tissue |
| SLV | El Salvador (ISO 3166 Trigram) |
| SLV | Slovenian Language (ISO 639-2 Code) |
| SM | Sado-Masochism -San Marino (ISO 3166 And FIPS 10-4 Country Code Digram) -Soldier's Manual -Submarine Minelayer (US Navy Hull Classification) |
| SM | Samarium |
| SM | Samoan Language (ISO 639-1 Code) |
| SM&R | Source |
| SMA | Scan Mirror Assembly |
| SMART | Subject Matter And Requirements Team |
| SMASS | Small Main-Belt Asteroid Spectroscopic Survey |
| SMCT | Soldier's Manual Of Common Tasks |
| SMD | Surface Mount Device |
| SMDR | Station Message Detail Recording |
| SME | Scan Mirror Electronics - Subject Matter Expert |
| SME | Northern Sami Language (ISO 639-2 Code) |
| SMG | Sequential Motorsport Gearbox - SubMachine Gun |
| SMH | Shaking My Head |
| SMIL | Sadomasochisterne I Landet (Danish SM Organisation) |
| SMIL | Synchronized Multimedia Integration Language |
| SMO | Samoan Language (ISO 639-2 Code) |
| SMP | Standard Military Pattern |
| SMR | San Marino (ISO 3166 Trigram) |
| SMS | Many |
| SMTP | Simple Mail Transfer Protocol |
| SMU | Southern Methodist University |
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