| Smart Net Solutions | Łódź |
| Smart Soft Solutions Sp. z o.o. | |
| Smart.biz | |
| SmartBees | |
| Smarter Diagnostics Sp. z o.o. | |
| SmartHotel | |
| SmartLife Systems Sp. z o.o. | Masovian |
| SmartLunch | |
| SmartMage | |
| Smartvide Sp. z o.o. | |
| Smartzilla | |
| SMEO S.A. | |
| SMeSKom | Masovian |
| SMOK Ventures | Masovian |
| Smultron Software Lab | Lesser Poland |
| Snowdog | |
| Soft Ekspert Sp. z o.o. | Silesian |
| Soft-Project | Lower Silesian |
| Soft-Trans | Masovian |
| Soft360 | |
| SoftBlue S.A. | |
| SoftCom Sp. z o.o. | Pomeranian |
| Softenet | Silesian |
| Softeris Systemy Informatyczne | |
| SoftForYou Sp. z o.o. | |
| Softinet Sp. z o.o. | |
| Softiq Sp. z o.o. | |
| SoftKiwi | |
| Softman S.A. | |
| Softnauts | |
| SoftNet Sp. z o.o. | |
| SoftPoint Sp. z o.o. | Masovian |
| Softroids Sp. z o.o. | |
| SoftSystem Sp. z o.o. | |
| Softtutor Consulting | |
| Software Brothers Sp. z o.o. | |
| Software Development Academy | Pomeranian |
| Software EOD Sp. z o.o. | Lower Silesian |
| Software Hub Sp. z o.o. | |
| Software Interactive | |
| Software Mansion S.A. | |
| Software Mind | |
| Software Test Group | Silesian |
| Software Things Sp. z o.o. | |
| Software-House.eu Sp. z o.o. | |
| SoftwareHut | Podlaskie |
| SoftwareMill | Masovian |
| SoftwarePATCH | Masovian |
| SoftwareStudio Sp. z o.o. | Greater Poland |
| SoftwareSupp Sp. z o.o. | |