| Name | Place enlisted | No. | Rank | How died | Theatre | Date |
|---|---|---|---|---|---|---|
| Saffell, Edward | Carlisle, Cumberland | 22160 | Pte. | k.i.a. | F & F | 2 December 1917 |
| Sager, Arthur | Bolton, Lancashire | 28499 | Pte. | k.i.a. | F & F | 13 March 1918 |
| Saines, Arthur | Chelmsford, Essex | 28213 | Pte. | k.i.a. | F & F | 27 June 1917 |
| Salkeld, John William | Carlisle, Cumberland | 13880 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Sarginson, William | Shap, Westmorland | 13791 | Sgt. | d.o.w. | F & F | 2 April 1916 |
| Schofield, Thomas | Oldham, Lancashire | 35749 | Pte. | d. | F & F | 30 May 1918 |
| Scholes, William | Bury, Lancashire | 26929 | L/Cpl. | k.i.a. | F & F | 2 December 1917 |
| Scott, Joe | Kendal, Westmorland | 23299 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Scrivens, Joseph Stanley | Kirkby Stephen, Westmorland | 19523 | L/Cpl. | k.i.a. | F & F | 1 July 1916 |
| Seager, John Percy | Leominster, Herefordshire | 27822 | Pte. | k.i.a. | F & F | 14 April 1917 |
| Seddon, Robert Edward | Kendal, Westmorland | 23277 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Seekings, Herbert | Peterborough, Northamptonshire | 28215 | L/Cpl. | k.i.a. | F & F | 2 December 1917 |
| Serginson, John | Carlisle, Cumberland | 30177 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Sewell, John | Carlisle, Cumberland | 15355 | CSM | k.i.a. | F & F | 1 July 1916 |
| Sewell, Thomas | Carlisle, Cumberland | 13265 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Seymour, James Henry | Harlow, Essex | 28242 | Pte. | k.i.a. | F & F | 10 July 1917 |
| Shaw, George John | Uttoxeter, Staffordshire | 33488 | Pte. | k.i.a. | F & F | 10 July 1917 |
| Shaw, Robert Lamonby | Workington, Cumberland | 27013 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Shepherd, Joseph | Kirkby Stephen, Westmorland | 30176 | Pte. | d.o.w. | F & F | 18 November 1916 |
| Sheridan, Joseph | Liverpool, Lancashire | 33409 | Pte. | d.o.w. | F & F | 10 March 1918 |
| Shinn, Arthur | Woolwich, Kent | 28632 | L/Cpl. | d.o.w. | F & F | 14 July 1917 |
| Short, Leonard | Blyth, Northumberland | 8941 | Pte. | k.i.a. | F & F | 2 December 1917 |
| Shuttlewood, Ernest | Saffron Walden, Essex | 28225 | Pte. | k.i.a. | F & F | 10 July 1917 |
| Shuttleworth, James, William | Workington, Cumberland | 17402 | Sgt. | k.i.a. | F & F | 10 July 1917 |
| Shuttleworth, Samuel Harold | Workington, Cumberland | 16405 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Simpson, Ernest | Carlisle, Cumberland | 13325 | Pte. | k.i.a. | F & F | 9 July 1916 |
| Simpson, James Birchall | Workington, Cumberland | 13914 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Skelton, Robert | Workington, Cumberland | 16439 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Skinner, David | Carlisle, Cumberland | 15461 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Skinner, William | Carlisle, Cumberland | 13684 | Pte. | d.o.w. | F & F | 11 February 1917 |
| Slater, Robert | Carlisle, Cumberland | 13278 | Cpl. | k.i.a. | F & F | 18 November 1916 |
| Sloan, John | Whitehaven, Cumberland | 28001 | L/Cpl. | k.i.a. | F & F | 10 July 1917 |
| Smith, Ernest | Darwen, Lancashire | 25580 | L/Cpl. | k.i.a. | F & F | 19 May 1917 |
| Smith, Ellis | Bedford, Bedfordshire | 28189 | Pte. | k.i.a. | F & F | 15 April 1917 |
| Smith, Frederick Henry | Saffron Walden, Essex | 28245 | Pte. | k.i.a. | F & F | 10 July 1917 |
| Smith, Frederick William | Rawtenstall, Lancashire | 28699 | Pte. | k.i.a. | F & F | 6 July 1917 |
| Smith, Herbert George Martin | Leominster, Herefordshire | 27877 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Smith, Irving Stanley | Workington, Cumberland | 16395 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Smith, James | Carlisle, Cumberland | 15507 | Pte. | d.o.w. | Home | 11 November 1916 |
| Smith, James | Brampton, Cumberland | 30148 | Cpl. | k.i.a. | F & F | 18 November 1916 |
| Smith, James | Workington, Cumberland | 34995 | Pte. | k.i.a. | F & F | 14 April 1917 |
| Smith, Joseph | Cockermouth, Cumberland | 240337 | Cpl. | d. | F & F | 25 July 1918 |
| Smith, William Derryman | Carlisle, Cumberland | 32664 | Pte. | k.i.a. | F & F | 2 December 1917 |
| Smith, William | Bolton, Lancashire | 18812 | Pte. | k.i.a. | F & F | 25 November 1917 |
| Snaith, Horace Spalton | Kendal, Westmorland | 23376 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Sowerby, George | Carlisle, Cumberland | 15384 | Pte. | d.o.w. | Home | 26 July 1916 |
| Sowerby, Thomas Henry | Carlisle, Cumberland | 25365 | Pte. | k.i.a. | F & F | 10 July 1917 |
| Sowerby, William John | Appleby, Westmorland | 16285 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Spring-Rice, Gerald | Lieut. | k.i.a. | F & F | 26 May 1916 | ||
| Stamper, Joseph | Shap, Westmorland | 15474 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Steele, Bertie Irving Latimer | Carlisle, Cumberland | 15553 | Pte. | k.i.a. | F & F | 3 December 1917 |
| Steele, John Edward | Penrith, Cumberland | 28154 | Pte. | d.o.w. | F & F | 10 April 1917 |
| Steele, Robert | Carlisle, Cumberland | 20890 | Sgt. | k.i.a. | F & F | 18 November 1916 |
| Steele, Thomas Robert | Manchester, Lancashire | 28970 | Pte. | k.i.a. | F & F | 25 November 1917 |
| Steele, William | Carlisle, Cumberland | 15530 | L/Cpl. | k.i.a. | F & F | 1 July 1916 |
| Stephen, William Walter | Workington, Cumberland | 13641 | Sgt. | k.i.a. | F & F | 3 June 1916 |
| Stephens, Bertie | Hereford, Herefordshire | 27691 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Stephenson, Robert | Appleby, Westmorland | 15403 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Steward, Arthur Sydney | Chelmstead, Essex | 28214 | L/Cpl. | k.i.a. | F & F | 2 December 1917 |
| Stobbart, Richard | Kendal, Westmorland | 15477 | Pte. | k.i.a. | F & F | 1 July 1916 |
| Stockdale, Albert | Penrith, Cumberland | 26066 | Pte. | k.i.a. | F & F | 15 April 1917 |
| Stockdale, Thomas Birkett | Carlisle, Cumberland | 25066 | Pte. | k.i.a. | F & F | 27 November 1917 |
| Stokes, Albert Edward | Hereford, Herefordshire | 27692 | Pte. | k.i.a. | F & F | 12 January 1917 |
| Stonestreet, Joseph Henry | Woolwich, Kent | 33505 | Pte. | k.i.a. | F & F | 22 December 1917 |
| Stordy, Joseph Pattinson | Workington, Westmorland | 16394 | L/Cpl. | k.i.a. | F & F | 5 June 1916 |
| Storey, Joseph James | Carlisle, Cumberland | 13767 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Story, John | Carlisle, Cumberland | 13661 | Sgt. | k.i.a. | F & F | 12 January 1917 |
| Storrow, Victor | Shap, Westmorland | 24622 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Studholme, Joseph | Carlisle, Cumberland | 19568 | Pte. | k.i.a. | F & F | 18 November 1916 |
| Swabey, Albert George | Warley, Essex | 28276 | Pte. | k.i.a. | F & F | 14 April 1917 |
| Swift, George | Liverpool, Lancashire | 33144 | Sgt. | k.i.a. | F & F | 2 December 1917 |
| Swift, William | Liverpool, Lancashire | 33137 | Pte. | k.i.a. | F & F | 1 April 1917 |
| Sykes, Edwin | Carlisle, Cumberland | 13366 | Sgt. | k.i.a. | F & F | 1 July 1916 |
| Sydney, Alfred | Workington, Cumberland | 17399 | L/Cpl. | k.i.a. | F & F | 10 July 1917 |