| Acronym | Meaning |
| SPF | Single Point Failure |
| SPHR | Sphere |
| SPKL | Spark Rate Left |
| SPKR | Spark Rate Right |
| SPM | Software Programmers Manual |
| SPMS | Software Process Management System |
| SPNR | Spinner |
| SPNSN | Sponson |
| SPO | Systems Program Office |
| SPP | Sponsor Program Proposal |
| SPR | Software Problem Record (report) |
| SPRT | Support |
| SPS | Software Porduct Specification |
| SPS | Software Productivity Solutions |
| SPTD | Supplementary Provisioning Technical Documentation |
| SQAP | Software Quality Assurance Plan |
| SQEP | Software Quality Evaluation Plan |
| SQL | Squelch |
| SQL | Standard Query Language |
| SQMB | Senior Quality Management Board |
| SQPP | Software Quality Program Plan |
| SRA | Shop Repairable Assembly |
| SRB | Safety Review Board |
| SRB | Solid Rocket Booster |
| SRCH | Search |
| SRCHLT | Searchlight |
| SRD | System Readiness Test |
| SREM | Software Requirement Engineering Methodology |
| SRL | Software Reuse Library |
| SRR | Software Requirements Review |
| SRR | System Requirements Review |
| SRS | Software Requirements Specification |
| SRS-1 | Combat Df (outboard) |
| SRT | System Readiness Test |
| SRU | Shop Replaceable Unit |
| SRVM | Specification Requirements Verification Matrix |
| SS | Attack Submarine (conventional Powered) |
| SS | RDR Surface Search Radar |
| SSA | Software Support Activity |
| SSA | Strapdown Sensor Assembly |
| SSAG | Auxiliary Submarine |
| SSAS | Signal Security Assessment System |
| SSB | Single Side Band |
| SSB | Support Software Bulletin (tdc 96) |
| SSBN | Submarine Ballistic Nuclear |
| SSBN | Trident Submarine |
| SSC | Service School Command |
| SSC | Skill Specialty Code |
| SSC | Support Software Change (tdc 95) |
| SSCV | Surface Subsurface Clearance Vehicle |