| Acronym | Definition |
|---|
| S&M➣Sales & Marketing |
| S&M➣Small and Medium |
| S&M➣Sun & Moon |
| S&M➣Science & Math |
| S&M➣Sadism and Masochism |
| S&M➣Smoke and Mirrors |
| S&M➣Serbia & Montenegro |
| S&M➣Sam & Max (comic characters) |
| S&M➣Sex and Mischief (adult products) |
| S&M➣Service/Maintenance |
| S&M➣Sex & Money |
| S&M➣Structures and Materials |
| S&M➣Selling and Marketing |
| S&M➣Spaghetti and Meatballs |
| S&M➣Slave and Master |
| S&M➣Support & Maintenance |
| S&M➣Sign and Magnitude |
| S&M➣Structures and Mechanisms |
| S&M➣Surveillance and Maintenance |
| S&M➣Stand and Model (fashion) |
| S&M➣Supply & Maintenance |
| S&M➣Structures and Mechanical |
| S&M➣Simulations and Modeling |
| S&M➣Symphony and Metallica |
| S&M➣Scheduling and Movement |
| S&M➣Sex and Mockery |
| S&M➣Smith & Milton Limited (UK) |
| S&M➣Scrubbing and Mopping |
| S&M➣San Francisco Symphony Orchestra and Metallica (Metallica CD) |
| S&M➣Surfaced & Matched |
| S&M➣Steal and Modify |
| S&M➣Subcontracts and Material |