| Sexy Fish Manchester | Japanese restaurant | 1 The Avenue | Mon–Sat 12:00–01:00 |
| Shack Manchester | Sports bar | 69 High St | Mon 10:00–23:00 |
| Shakedown | American restaurant | 533 Wilmslow Rd | Daily 16:00–00:00 |
| SHS Construction | Property maintenance | 7, Wilsons Business Park Centre | Mon–Fri 08:00–18:00 |
| Sicilian NQ - Restaurant and Bar | Italian restaurant | 14 Turner St | Daily 12:00–23:00 |
| Sicilian NQ Cakes and Patisserie | Pastry shop | 14b Turner St | Daily 12:00–23:00 |
| SNK Apparel LTD | Western clothing shop | Apsley Grove | Mon 09:00–05:30 |
| Spicy Chef | South Asian restaurant | 1144 Rochdale Rd | Mon–Thu 16:00–01:00 |
| Steven Charles Snooker Centre | Snooker and pool club | 5-11 Cheetham Hill Rd | Daily 10:00–02:00 |
| Stretford Canteen | Bistro | 118 Chester Rd | Wed–Thu 17:00–22:00 |
| Studio IV | Live music bar | Quay St | Mon–Thu 12:00–00:00 |
| Suki Suki Street Food & Bar | Pan-Asian restaurant | 227 Deansgate | Mon–Thu 12:00–22:00 |
| Sushi Mami | Sushi restaurant | 111 Portland St | Mon–Thu 12:00–22:30 |
| Tampopo Albert Square | Pan-Asian restaurant | 16 Albert Square | Mon–Wed 11:00–22:30 |
| The Banyan Tree | Bistro | Unit 3, Moho Building, Ellesmere St | Mon 09:30–22:00 |
| The Beeswing Wine Bar and Tapas | Tapas bar | On the terrace at Kampus, 24a Minshull St | Tue–Thu 16:00–22:00 |
| The Cut & Craft Manchester | Steak house | 38-42 Mosley St | Mon–Thu 11:00–23:30 |
| The George Charles | Pan-Asian restaurant | 244 Burton Rd | Mon–Thu 11:00–23:00 |
| The Molly House | Tapas bar | 26 Richmond St | Mon–Thu 13:00–23:00 |
| The Refuge | Eclectic restaurant | Oxford St | Mon–Thu 10:00–23:00 |
| The Shrubberies Shul - The Prestwich Hebrew Congregation | Synagogue | Crescent Ave | Mon–Thu 09:30–01:00 |
| The Sparrows Continental Pasta & Spätzle | Modern European restaurant | 16 Red Bank | Tue–Thu 17:00–23:00 |
| The Trof | Pub | 6-8 Thomas St, Greater | Mon–Wed 11:00–23:00 |
| The Waterside Bar, Rooms & Restaurant | Bar & grill | 1 Parrin Ln | Mon 12:00–21:00 |
| Theory and Practical Pass UK | Business administration service | 47 Riverside Rd | Mon–Fri 08:00–23:00 |
| Trafford Golf Centre | Golf driving range | Old Park Ln | Mon–Wed 07:00–23:00 |
| Turkish Taste | Takeaway | 735 Stockport Rd | Mon 12:00–01:00 |
| TwiG Delight African Restaurant | African restaurant | 1 Robin Hood St | Tue 11:30–23:00 |
| Urmston Sports Club | Tennis club | Moorside Rd | Mon–Thu 18:00–23:00 |
| Vanilla | Gay bar | 50 Sackville St | Sat 22:00–05:30 |