| 301 | Rocky Inn Resort | Pembine | WI | 54156 | 920-434-8966 |
| 302 | Rocky Reef Resort | Boulder Junction | WI | 54512 | 715-356-5317 |
| 303 | Rolling Stone Lake Resort | Pearson | WI | 54462 | 715-484-5211 |
| 304 | Runnings Campground & Bar | Rhinelander | WI | 54501 | 715-272-1212 |
| 305 | Rustic Acres | Three Lakes | WI | 54562 | 715-546-2918 |
| 306 | Rustic Camping | Keshena | WI | 54135 | 715-799-4410 |
| 307 | Rustic Haven Resort | Crandon | WI | 54520 | 715-478-2255 |
| 308 | Rustlewood | Three Lakes | WI | 54562 | 715-546-2215 |
| 309 | Sandpiper Resort | Minocqua | WI | 54548 | 715-356-7009 |
| 310 | Sandy Point Resort & Disc Golf Ranch | Lac du Flambeau | WI | 54538 | 715-588-3233 |
| 311 | Sandy Shores Resort | Conover | WI | 54519 | 715-479-9257 |
| 312 | Sandy Toes Resort | Eagle River | WI | 54521 | 715-479-6118 |
| 313 | Schmueckings Westview Resort | Lac du Flambeau | WI | 54538 | 847-381-8406 |
| 314 | Scott's Twin Lakes Resort | Conover | WI | 54519 | 715-479-9045 |
| 315 | Shady Brook Campground | Elcho | WI | 54428 | 715-275-3550 |
| 316 | Shaffer Park Resort | Crivitz | WI | 54114 | 715-854-2186 |
| 317 | Shawano Lake Resort | Shawano | WI | 54166 | 715-526-4533 |
| 318 | Shelter Bay Resort | Boulder Junction | WI | 54512 | 715-385-2480 |
| 319 | Shishebogama Shores Resort | Minocqua | WI | 54548 | 715-356-5974 |
| 320 | Shore West Motel Resort | Shawano | WI | 54166 | 715-526-2215 |
| 321 | Silver Musky Resort | Star Lake | WI | 54561 | 715-542-3420 |
| 322 | Simmon's East Shore Resort | Pearson | WI | 54462 | 715-484-2571 |
| 323 | Skaley's North Resort | Boulder Junction | WI | 54512 | 715-385-2480 |
| 324 | Skrobot's Peaceful Pines Resort | Manitowish Waters | WI | 54545 | 715-543-8810 |
| 325 | Sleight's Wildwood Resort | Manitowish Waters | WI | 54545 | 715-543-2140 |
| 326 | Small Wonder | Rhinelander | WI | 54501 | 800-428-3145 |
| 327 | Snug Harbor Resort | Rhinelander | WI | 54501 | 715-362-3594 |
| 328 | Somo Beach Resort | Tomahawk | WI | 54487 | 715-453-2306 |
| 329 | Somo View Resort | Tomahawk | WI | 54487 | 715-453-3392 |
| 330 | South Shore Cabins | Land O Lakes | WI | 54540 | 715-547-6275 |
| 331 | South Shore Cottages | Three Lakes | WI | 54562 | 800-884-7873 |
| 332 | Southview Resort | Eagle River | WI | 54521 | 715-479-6756 |
| 333 | Spirit Lake Campground | Rib Lake | WI | 54470 | 715-427-5544 |
| 334 | Sponer's Rest Lake Resort | Manitowish Waters | WI | 54545 | 715-543-8818 |
| 335 | Sportsman's Resort-motel | Winchester | WI | 54557 | 715-686-2232 |
| 336 | Spur Of The Moment Ranch | Mountain | WI | 54149 | 715-276-3726 |
| 337 | Squares Pine Grove Resort | Minocqua | WI | 54548 | 715-356-3832 |
| 338 | Squirrel Lake Resort | Minocqua | WI | 54548 | 715-356-6687 |
| 339 | St Georges Camp | Eagle River | WI | 54521 | 715-479-8355 |
| 340 | St Germain Lodge & Resort | St Germain | WI | 54558 | 715-542-3433 |
| 341 | St Marys Camp | Three Lakes | WI | 54562 | 715-479-8905 |
| 342 | Starlite Landing Resort | Land O Lakes | WI | 54540 | 715-547-3406 |
| 343 | Stiemke's Resort | St Germain | WI | 54558 | 715-479-4946 |
| 344 | Stone Lake Resort | Three Lakes | WI | 54562 | 715-546-2901 |
| 345 | Strand Sunset Resort | Argonne | WI | 54511 | 715-649-3553 |
| 346 | Strand's Sunset Resort | Hiles | WI | 54511 | 715-649-3553 |
| 347 | Strand's Whispering Pines | Arbor Vitae | WI | 54568 | 715-356-6379 |
| 348 | Sunny Shores Resort | St Germain | WI | 54558 | 608-838-8258 |
| 349 | Sunrise Lodge | Land O Lakes | WI | 54540 | 800-221-9689 |
| 350 | Sunrise Resort | Presque Isle | WI | 54557 | 715-686-2414 |
