| spfs | Spider File Storage |
| spg | SG TCP Optimizer Backup |
| sph | Altair FEKO TICRA Spherical Data |
| sph | MikuMikuDance Sphere Multiplied Map |
| sph | Ribbons Sphere Definition |
| sphere | Geomview Sphere Data |
| spin | Apple Mac OS X Console Spin Report |
| spinput | Spartan Spinput Format File |
| spj | SPSS Production Job Data |
| spk | SPARKvue v1.0 Data |
| spk2 | SPARKvue v2.0 Data |
| spklab | SPARKvue Lab Project |
| spl | Abacom sPlan Components Database |
| spl | AkAbak Simulation Data |
| spl | LISREL 8 SIMPLIS Syntax Data |
| spl | Windows Spool Data |
| spl | WinView/400 Report Data |
| spl7 | Abacom sPlan 7 Circuit Diagram |
| splan | SPSS Statistics Simulation Plan |
| splf | SecureZIP Spool File |
| splsm | SmartPLS Model Data |
| splt | yDecode Split Data |
| spm | Nanoeducator File |
| spmm | Spartan Molecular Mechanics Data |
| spmo | SpeedView Meta Object |
| spmsk | Substance Painter Smart Mask Data |
| spn | Corel WordPerfect Distribution Definition |
| spn | GSSHA Storm Pipe Network |
| spn | PC-SPAN SPAN Data |
| spo | SPOCK External Objects Data |
| spo | SPSS Statistical Output |
| spom | FEARLUS Stochastic Patch Occupancy Model |
| spool | Ubisoft Game Launcher Spool Data |
| spp | Scrapbook Factory Data |
| sppr | Substance Painter Presets Data |
