- Sandwich Shop Restaurants, Estherville
- Satellite TV Service, Estherville
- Scrap & Waste Materials, Estherville
- Secondary Schools, Estherville
- Security & Commodity Brokers, Estherville
- Security Brokers & Dealers, Estherville
- Sedation Dentistry, Estherville
- Sewer & Drain Cleaning & Repair, Estherville - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, Estherville
- Sheriff's Department, Estherville
- Shopping & Shopping Services, Estherville
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- Skating Rink & Hockey Operation Services, Estherville
- Skating Rinks & Instructions, Estherville
- Snacks & Desserts, Estherville
- Snow Removal Services, Estherville - Snow Plow Service
- Social Clubs & Organizations, Estherville
- Social Services & Welfare, Estherville
- Specialty Stores, Estherville
- Speech & Hearing Specialists, Estherville
- Stocks & Bond Brokers, Estherville
- Submarine Sandwich Restaurants, Estherville
- Surveyor Services, Estherville - Surveying Service
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