Gay DVD Studios
- Sable Productions
- Saggerzskaterz
- Salamander Studios
- Samurai
- San Diego Boy
- San Fran. Fetish
- Sarava
- Satyr Films
- Sauvage
- Savage
- Scandalistic
- Scarlet Tower
- Scary Fuckers
- School Boy Videos
- Scorpion
- Seal Productions
- Sean Cody.com
- Sebastian Sloane Productions
- Seduction
- Sellout
- SEMG Film & Video
- SEVP
- Sevp Productions
- Sex Lust Gay
- Sex Video
- Seymore Dicks Productions
- Shami Productions
- Shane's World
- Sharpshooter Studios
- She-Male Fantasies
- Shoot Productions
- Shooting Star
- Shot In London
- ShowGuys
- Sidmoore Shepherd
- Sierra Pacific
- Silver Sinema
- Sin Alliance
- Sin City
- Sinemale
- Sinergy Films
- Sinthetic
- Sk8erboy
- Sk8m8s
- Sk8terboy
- Skater-Boys
- Skin 2 Skin
- Skyn Men
- SkynMen
- Slicker Video
- Slut Machines
- Smgods.com
- Smoking Hunks
- Smutville Productions
- Smw Productions
- Sneaker Sex
- Sneaker Stories
- Sneek Peek Productions
- South American Pictures
- South Beach Studios
- Southern Bareback Inc
- Southern Secrets
- Southern Strokes
- Spank This Studios
- Spanky's Boys
- Sparta Video
- Spartacus
- Spectrum
- Spermo Boys
- Spilane Productions
- Sport Ladz
- Sports & Recreation
- Sportsheets
- Spring Break
- Spritzz
- Spunk Boy
- Spunk Euro
- Spunk Punks
- Spunk Video
- Spunk Worthy Video
- SpunkHound
- Spunky Spur
- Spurs
- Stable Entertainment
- Stag Boys
- Stag Collective
- Stag Homme Studios
- Stallion
- Star Media
- Starboyz Video
- Staxus
- Steel Mill Media
- Stephane Berry Productions
- Sticky Drop
- Stimulus Bill
- Stocky Dudes
- Straight College Men
- Straight Fuckers
- Straight Guys For Gay Eyes
- Strawberry
- Street Boys
- Street Corner Studios
- Street Life
- Street Royale Media corporation
- Street Trade Studios
- Stripes Media
- Strongman Productions
- Stryker Productions
- Stud Fuckerz
- Stud Mall
- Stud Pups
- Studio 2000
- Studio 2000 Int'l
- Studio Boi
- Studmall
- Stylus Men
- SUITE 703
- Sunrise Films
- Sunshine
- Surfside
- Surge Studios
- Sweet Sinner
- Sweet Things
- Sweetwhip Inc.
- Swerve
- Switch Hitter
- Swowaco Tv
- SX Video
- System Jo