| 81. | .sep | Printer separator page |
| 82. | .seq | Animation file (Atari) ◊ Sequential Instruction File (Bubble Chamber) |
| 83. | .ses | Session file (Cool Edit) ◊ Session info (Clarion Modula-2) |
| 84. | .session | Internet Security Scanner file (ISS) |
| 85. | .set | Configuration (1st Reader) ◊ Install driver sets (Symphony) ◊ Setup data or info ◊ Voice set files (Quartet) |
| 86. | .sew | Sewing program file (Generic) |
| 87. | .sf | Sound (IRCAM SoundFile format) ◊ WPS attribute storage (OS/2 WorkPlace Shell) |
| 88. | .sf2 | Creative Labs SoundFont (SoundBlaster) |
| 89. | .sfb | HP Soft font |
| 90. | .sfd | Sound File Data (SoundStage) |
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