S (에스) was a South Korean project group consisting of three members: Kangta, Lee Ji Hoon and Shin Hye Sung. The group was active only in 2003, under the SM Entertainment label.

The S Group is a Finnish retailing cooperative organisation, founded in 1904. It consists of 22 regional cooperatives operating all around Finland in the markets for groceries, consumer durables, service station, hotel and restaurant services, agricultural supplies, and car sales. The full formal name of the nationwide cooperative organisation is Suomen Osuuskauppojen Keskuskunta (SOK).