| Acronym | Meaning |
 | SL | Shelf Life |
| SL | Short Landing |
| SLAC | Shelf Life Action Code |
| SLCMP | Software Life Cycle Management Plan |
| SLCSE | Software Life Cycle Support Environment |
| SLEP | Service Life Extension Program |
| SLIN | Sub Line Item Number |
| SLIR | Side Looking Infrared |
| SLMM | Submarine Launched Mobile Mine |
| SLN | Sequence Line Number |
| SLS | Sea Level Standard |
| SLWT | Side Loading Warping Tug (landing Craft) |
| SM&R | Source Maintenance And Recoverability Code |
| SMC | Secondary (shadow) Mission Controller |
| SMCC | Special Material Content Code |
| SMD | Ship Manpower Document |
| SME | Subject Matter Expert |
| SMIC | Special Maintenance Item Code |
| SMILS | Sonobuoy Missile Impact Location System |
| SML | Support Material List |
| SMR | Source, Maintenance, And Recoverability |
| SMS | Surface Missile System |
| SMTP | Simple Mail Transfer Protocol |
| SNAIAS | Ship's Navigation And Aircraft Inertial Alignment System |
| SNAP | Shipboard Non-tactical Automated Data Processing |
| SNDL | Standard Navy Distribution List |
| SNSR | Sensor |
| SO | Standing Orders |
| SOCD | See Operational Concepts Document |
| SOF | Safety Of Flight |
| SOF | Special Operation Forces |
| SOJ | Stand-off Jammer |
| SOL | Solenoid |
| SOM | Simulator Operation And Maintenance |
| SOM | System Operators Manual |
| SOMM | System Organizational Maintenance Manuals |
| SONAR | MT Sonar Maintenance Trainer |
| SOP | Standard Operating Procedure |
| SOSTR | Shut Off Starter |
| SOSTRL | Sostr Left |
| SOSTRR | Sostr Right |
| SOV | Shut Off Valve |
| SOW | Statement Of Work |
| SP | Space And Power |
| SPAWARS | Space & Naval Warfare Systems Command |
| SPC | Software Productivity Consortium |
| SPCC | Ship Parts Control Center |
| SPDL | Standardized Page Discriptor Language |
| SPDR | Software Preliminary Design Review |
| SPEC | Specification |
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