S & E Farms, Inc

S & M & Associates, Inc. (mississippi)

S & R Enterprises, Inc

S And W Sports Cars, Inc

S.A.M. Inc

S/R Singles Enterprises, Inc

Sai Technical Services, Inc

Salem Manufacturing Company, Inc

Sanderson Construction Company, Inc. (mississippi)

Sanderson Farms, Inc. (processing Divison)

Sanderson Farms, Inc. (production Division)

Satellite Energy, Inc

Savannah Equities, Inc

Savings Oil Company

Sawmill Services, Inc

Scarlett & Associates, Inc

Schill Loans, Inc

School Pictures Of Mississippi, Inc. (merger-Withdrawal 8/13/91)

Sdi, Cummings #1, Llc

Sdi, Paulding #1, Llc