| Acronym | Meaning |
| SO | Stieltjes Orbitals (for Mol. Photoionization Continua) |
| SO SCF | Spin-optimized Self-consistent Field |
| SO-LAPW | Spin-orbit (coupling) Linearized Augmented Plane Wave |
| SOA | Secondary Organic Aerosols |
| SOA | Semiconductor Optical Amplifier |
| SOAP | Spectrometric Oil Analysis Program |
| SOBO | Spin-orbit (coupled) Bond Orbital |
| SOC | Semivolatile Organic Compound |
| SOC | Superposition Of Configurations (wave Functions) |
| SOC | Synthetic Organic Chemical |
| SOCAB | South Coast Air Basin |
| SOCI | Society Of Chemical Industry |
| SOCI | Second-order Configuration Interaction |
| SOCI | Spin-orbit Configuration Interaction |
| SOCI | Standard Optimum Control [structure With] Integral [action] |
| SOCMI | Synthetic Organic Chemical Manufacturing Industry |
| SOCO | Second-order Correlation Orbital |
| SOCS | Suppressor Of Cytokine Signaling |
| SOD | Sediment Oxygen Demand |
| SOD | Superoxide Dismutase |
| SODAR | Sound Detection And Ranging (meteorological Instrument) |
| SODART | Soviet Danish Roentgen Telescope |
| SODW | Second-order Distorted Wave (in Electron-atom Scattering) |
| SOEF | Specific Odor Emission Factor (odor Source Evaluation) |
| SOEH | Scaled One-electron Hamiltonian (in SCF Calcns. On Mols.) |
| SOF | Soluble Organic Fraction |
| SOFAR | Sound Fixing And Ranging |
| SOFC | Solid Oxide Fuel Cell |
| SOFIA | Stratospheric Observatory For Infrared Astronomy |
| SOGVB | Spin Optimized Generalized Valence Bond Method |
| SOGVB | Strongly-orthogonal Generalized Valence-bond (wave Function) |
| SOHIC | Stress-oriented Hydrogen-induced Cracking |
| SOHO | Solar And Heliosphere Observatory |
| SOI | Silicon On Insulator |
| SOIC | Small Outline Integrated Circuit |
| SOILVENT | Soil Venting Model |
| SOLAS | Surface Ocean-lower Atmosphere Study |
| SOLED | Stacked Organic Light Emitting Device |
| SOLO | Second-order Correlated Localized Orbital-local Origin (method) |
| SOLSE | Shuttle Ozone Limb Sounding Experiment |
| SOLSTICE | Solar Stellar Irradiance Comparison Experiment |
| SOLVE | SAGE III Ozone Loss And Validation Experiment |
| SOM | Soil Organic Matter |
| SOM | Scanning Optical Microscope |
| SOM | Self-organizing Map |
| SOMBT | Second-order Many-body Theory |
| SOMBT | Spin-orbital Many-body Theory |
| SOMO | Semioccupied Molecular Orbital |
| SOMO | Singly Occupied Molecular Orbital |
| SON | Supraoptic Nucleus |