| Surname | Initials | Rank | Army No. | ||
|---|---|---|---|---|---|
| Spiers | J S | Lance Corporal | 2751443 | ||
| Spigelmann | J | Lance Corporal | 5890720 | ||
| Spiller | A J | Private | 6202891 | ||
| Spiller | E J | Private | 2028562 | ||
| Spillings | T H B | Private | 1134562 | ||
| Spilsbury | G | Lance Corporal | 3654822 | ||
| Spilsbury | G H | Lance Corporal | P/7021 | ||
| Spilsbury | R E | Private | 3776762 | ||
| Spindler | A | Private | 3317794 | ||
| Spink | C | Lance Corporal | 831662 |