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| Extension | File Type Developer | File Category | File Type Description | Software | Software Developer |
|---|---|---|---|---|---|
| .SF | Institut de Recherche et de Coordination Acoustique/Musique (IRCAM) | Audio Files | IRCAM Sound File | OS/2 | IBM |
| .SGT | IBM | Settings Files | SPSS Chart Template File | IBM SPSS | IBM |
| .SMI | Apple | Disk Image Files | Self-Mounting Disk Image | Lotus 1-2-3 | IBM |
| .SMM | Samsung Electronics | Data Files | Samsung Memo File | IBM Lotus Word Pro | IBM |
| .SMX | MakeMusic, Inc. | Data Files | SmartMusic XML File | Rational XDE | IBM |
| .SPD | AutoDesSys, Inc. | Uncommon Files | Form-Z Suspended Render Data | IBM SPSS | IBM |
| .SPE | IBM | Plugin Files | SPSS Extension | IBM SPSS | IBM |
| .SPJ | IBM | Settings Files | SPSS Production Job File | IBM SPSS | IBM |
| .SPO | Electronic Arts | Game Files | Spore Saved Game | IBM SPSS | IBM |
| .SPP | Serif | Raster Image Files | Serif PhotoPlus Picture File | IBM SPSS | IBM |
| .SPS | IBM | Data Files | SPSS Program File | IBM SPSS | IBM |
| .SPV | IBM | Data Files | SPSS Output Document | IBM SPSS | IBM |
| .SSX | IBM | Data Files | IBM Rational XDE Data | Rational XDE | IBM |
| .STI | Oracle Corporation | Data Files | StarOffice Presentation Template | IBM Lotus Symphony | IBM |
| .STT | Microsoft Corporation | GIS Files | Streets & Trips Map Template | IBM SPSS | IBM |
| .TBK | SumTotal Systems | Data Files | ToolBook Project File | IBM DB2 | IBM |
| .TID | Sony | Video Files | AVCHD Thumbnail File | IBM Voice Type | IBM |
| .TJF | Hewlett-Packard | Backup Files | VAXTPU Backup | IBM Rational ClearCase | IBM |
| .TLO | IBM | Settings Files | SPSS TableLooks File | IBM SPSS | IBM |
| .TMD | SoftMaker Software | Text Files | TextMaker Document | Lotus 1-2-3 | IBM |
| .TPF | IBM | Settings Files | SPSS Text Wizard Document | IBM SPSS | IBM |
| .TR1 | IBM | Uncommon Files | IBM Voice Type Languages Addword File | IBM Voice Type | IBM |
| .TRO | IBM | Data Files | IBM Voice Type Languages Vocable File | IBM Voice Type | IBM |
| .TTW | IBM | Text Files | IBM Rational Tau Workspace | Rational Tau | IBM |
| .TVT | IBM | Uncommon Files | IBM Lenovo ThinkVantage Rescue And Recovery Data File | ThinkVantage Rescue and Recovery | IBM |
| .TXM | CFP Software Limited | Data Files | CFPwinMan Document File | IBM Storyboard | IBM |
| .U2 | IBM | Developer Files | Telelogic Tau UML Model File | Rational Tau | IBM |
| .U2P | IBM | Developer Files | Telelogic Tau UML Program Text File | Rational Tau | IBM |
| .UCX | IBM | Data Files | Rational XDE Data | Rational Rose | IBM |
| .UID | IBM | Data Files | IBM VoiceType User Data File | IBM Voice Type | IBM |
| .UIL | IBM | Data Files | AIX User Interface Language | IBM AIX | IBM |
| .UXZ | IBM | System Files | IBM Flex CMM Update Data | CMM Firmware | IBM |
| .VEW | Novell, Inc. | Page Layout Files | GroupWise E-mail View File | Lotus Approach | IBM |
| .WAT | IBM | Data Files | IBM Voice Type Languages Map Data | IBM Voice Type | IBM |
| .WG1 | IBM | Spreadsheet Files | Lotus 1-2-3 Worksheet File | Lotus 1-2-3 | IBM |
| .WG2 | IBM | Data Files | IBM Lotus 1-2-3 File | Lotus 1-2-3 | IBM |
| .WJ3 | IBM | Spreadsheet Files | Lotus 1-2-3 Worksheet File | Lotus 1-2-3 | IBM |
| .WK! | IBM | Spreadsheet Files | Lotus 1-2-3 Spreadsheet | Lotus 1-2-3 | IBM |
| .WK1 | IBM | Data Files | Lotus Worksheet | Lotus 1-2-3 | IBM |
| .WK4 | IBM | Data Files | Lotus Lotus 1-2-3 V4 Worksheet | Lotus 1-2-3 | IBM |
| .WKE | IBM | Spreadsheet Files | Lotus 1-2-3 Educational Version Worksheet | Lotus 1-2-3 | IBM |
| .WR! | IBM | Spreadsheet Files | Lotus 1-2-3 Spreadsheet | Lotus 1-2-3 | IBM |
| .WR1 | IBM | Spreadsheet Files | Lotus Symphony Spreadsheet | IBM Lotus Symphony | IBM |
| .WS | MicroPro International Corp. | Text Files | WordStar Document | IBM Personal Communications | IBM |
| .XDF | NASA | Disk Image Files | Extended Disk Format Image | OS/2 | IBM |
| .XFD | JetForm | Data Files | FormFlow 99 Form Data File | IBM Lotus Forms Viewer | IBM |
| .XFDL | IBM | Web Files | Extensible Forms Description Language | IBM Lotus Forms Viewer | IBM |
| .XKS | IBM | eBook Files | IBM Softcopy Reader PDF Extended Bookshelf File | Softcopy Reader | IBM |
| .XPT | Mozilla | Plugin Files | Mozilla Firefox Component | IBM SPSS | IBM |
| .XREF | IBM | Data Files | IBM AIX Cross-Reference Data | IBM AIX | IBM |
| .XST | IBM | Settings Files | WebSphere Query Template | WebSphere Application Server | IBM |
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