Private 14708 William SAGGERSON - Loyal North Lancashire Regiment, 10th Bn.
Private 25724 Joseph Noble SALKELD - Royal Defence Corps,
Private 27628 Frederick William SALTS - Loyal North Lancashire Regiment, 10th Bn.
Lance Corporal 1361 Stanley James SALTS - Royal Fusiliers, 9th Bn.
Private 30783 Thomas SANDERS - King's Own Scottish Borderers, 1st/4th Bn.
Private 21494 George SANDERSON - South Lancashire Regiment, 11th Bn.
Private 1728 Henry SANDFORD - South Lancashire Regiment, 2nd Bn.
Corporal 1770 John William SANDFORD - South Lancashire Regiment, 1st/5th Bn.
Corporal 4583 William SANKEY - Royal Field Artillery, 'D' Bty. 75th Bde.
Private 1533 Luke SARSFIELD - Royal Army Medical Corps, 1st West Lancs Field Amb.
Serjeant 2133 John SAUNDERS - Royal Fusiliers, 1st Bn.
Rifleman 2932 John Francis SAUNDERS - South Lancashire Regiment, 1st/5th Bn.
Private 266664 William Henry SAUNDERS - Royal Welsh Fusiliers, 1st/6th Bn. 'A' Coy.
Private 2361 James SAVAGE - South Lancashire Regiment, 2nd Bn.
Private 4912 David SAXTON - Lancashire Fusiliers, 10th Bn.
Sapper 432387 Robert John William SAYLE - Royal Engineers,
Rifleman 4227 William SCARISBRICK - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 23979 Charles C. SCHOFIELD - King's (Liverpool Regiment), 20th Bn.
Sapper 147707 Robert SCHOFIELD - Royal Engineers, 257th Tunnelling Coy
Private 4383 William SCOLLAN - South Lancashire Regiment, 1st/5th Bn.
Private 49564 Arthur SCOTT - Lancashire Fusiliers, 19th Bn.
Corporal 426050 Edmund SCOTT - Royal Engineers, 419th West Lancs Field Coy.
J SCOTT - , Unidentified
Gunner 159926 William SCOTT - Royal Field Artillery, 311th Bde.
Rifleman 3850 James SCULLY - South Lancashire Regiment, 1st/5th Bn.
Private 24549 Albert SEDDON - Royal Welsh Fusiliers, 8th Bn.
Rifleman 240572 Joseph SEDDON - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 300359 Joseph SEDDON - King's (Liverpool Regiment), 18th Bn.
Lance Corporal 241818 Ralph Vincent SEDDON - Loyal North Lancashire Regiment, 1st/5th Bn.
Gunner 228789 Thomas SEDDON - Royal Field Artillery, 'D' Bty. 156th Bde.
Private 11342 William SEDDON - South Lancashire Regiment, 6th Bn. 'A' Coy.
Private 2160 James SEED - Royal Fusiliers, 13th Bn.
Lance Corporal 240640 Joseph SELLERS - South Lancashire Regiment, 1st/5th Bn.
Private 22748 Christopher SEPHTON - King's Own (Royal Lancaster Regiment), 11th Bn.
Telegraphist Mersey Z/3633 George SEPHTON - Royal Naval Reserve, H.M.S. President IV
Lance Corporal 202662 Herbert Victor SEPHTON - Loyal North Lancashire Regiment, 1st/4th Bn.
Private 36294 James SEPHTON - Royal Welsh Fusiliers, 2nd Bn.
Private 2344 John William SEPHTON - King's (Liverpool Regiment), 1st/9th Bn.
Private 36500 Robert SEPHTON - Royal Warwickshire Regiment, 6th Bn.
Private 49542 William SEPHTON - Lancashire Fusiliers, 19th Bn.
Lance Corporal 14265 Cecil Francis SEYMOUR - Scots Guards, 2nd Bn.
Private 27577 Arthur SHACKLADY - King's (Liverpool Regiment), 1st/7th Bn.
Private 41807 John SHAKESPEARE - South Wales Borderers, 2nd Bn.
Private 3796 Edward SHANNON - Manchester Regiment, 12th Bn.
Private 265712 Thomas SHANNON - King's (Liverpool Regiment), 7th Bn.
Serjeant 20311 John Henry SHARRATT - South Lancashire Regiment, 11th Bn.
Rifleman 3175 James SHAW - South Lancashire Regiment, 2nd/5th Bn.
Corporal 20640 John SHAW - South Lancashire Regiment, 11th Bn.
Private 341837 W Arnold SHEARIM - Labour Corps, Sports Bn.
Serjeant 10782 Patrick SHEERAN - South Lancashire Regiment, 6th Bn.
Private 24018 William John SHEFFIELD - Royal Inniskilling Fusiliers, 7th Bn.
Gunner 294559 George Henry SHELTON - Royal Garrison Artillery, 145th Heavy Bty.
Private 10098 William SHENTON - Royal Defence Corps, 311th H.Coy.
Private 16278 Henry SHEPHERD - South Lancashire Regiment, 2nd Bn.
Gunner 97341 William SHEPHERD - Royal Garrison Artillery, 217th Siege Bty.
Private 63980 James H SHERIFF - Royal Army Medical Corps, 66th Field Amb.
Serjeant 8930 Martin SHERLOCK - North Staffordshire Regiment, 3rd Bn.
Private 10938 Frederick SHERRATT - South Lancashire Regiment, 9th Bn.
Driver 426201 Albert Leonard SHERWIN - Royal Engineers, 419th West Lancs Field Coy.
Corporal 265483 Charles Edward SHEVLAN - South Lancashire Regiment, 2nd Bn.
Private 2027 Richard SHIELS - South Lancashire Regiment, 2nd Bn.
Stoker 1st Class S.S.117402 (Po) Austin SHORE - Royal Navy, H.M.S. Ardent
Private 4016 John SHUFFLEBOTTOM - Dragoon Guards, 6th
Private 8266 Richard SHUFFLEBOTTOM - South Lancashire Regiment, 2nd Bn.
Private 32277 Thomas SHUFFLEBOTTOM - Gloucestershire Regiment, 8th Bn.
Lance Corporal 10754 James SHUTTLEWORTH - South Lancashire Regiment, 6th Bn.
Driver W/2553 James SHUTTLEWORTH - Royal Field Artillery, 121st Bde.
Private 11890 John SHUTTLEWORTH - Border Regiment, 7th Bn.
Lieutenant Joseph Henry SIDDALL - Royal Air Force, 209th Sqdn.
Private CH/443(S) Arthur William SILVER - Royal Marine Light Infantry, Chatham Bn. R.N. Div
Rifleman S/28650 Frederick SIMCOCK - Rifle Brigade, 13th Bn.
Private 341367 Joseph SIMMONS - Royal Army Medical Corps, 1st/3rd West Lancs Field Amb.
Rifleman 241758 Frederick SIMPKIN - South Lancashire Regiment, 1st/5th Bn.
Private 17860 Samuel SIMPKIN - Royal Defence Corps, 307th Protection Coy
Private 12981 John SIMPKINS - King's (Liverpool Regiment), 1st Bn.
Private 26021 John SIMPSON - South Lancashire Regiment, 6th Bn.
Private 21825 John SIMPSON - South Lancashire Regiment, 11th Bn.
Rifleman 1932 Thomas SIMPSON - South Lancashire Regiment, 1st/5th Bn.
Serjeant 428338 George Allen SKEATH - Royal Engineers, 423rd West Lancs Field Coy.
Corporal 11593 James SKELLY - South Lancashire Regiment, 6th Bn.
Private 5035 John SKELLY - Lancashire Fusiliers, 10th Bn.
Company Quartermaster Serjeant 20292 Robert SLATER - South Lancashire Regiment, 11th Bn. 'A' Coy.
Serjeant 13904 Edward SLEVIN - Royal Welsh Fusiliers, 11th Bn.
Private 40604 Albert SLINN - South Lancashire Regiment, 5th Entrenching Bn. - late 8th Bn.
Private 24445 Louis Henry SMAJE - Royal Inniskilling Fusiliers, 8th Bn.
Serjeant 21879 John SMALL - South Lancashire Regiment, 11th Bn.
Lance Corporal 9468 Richard SMALL - Scots Guards, 1st Bn.
Rifleman 1660 William SMALL - South Lancashire Regiment, 1st/5th Bn.
Private 30931 Christopher Hugh SMALLSHAW - East Lancashire Regiment, 2nd Bn.
Driver 77902 John Birrell SMALLSHAW - Royal Horse Artillery, 6th Bde. H.Q
Driver 88242 David Robert SMART - Royal Horse Artillery, 15th Bn.
Gunner / Signaller 5078 Frank SMART - Royal Field Artillery, 'A' Bty. 57th Bde.
Corporal 10437 Henry John SMART - Somerset Light Infantry, 6th Bn.
Private 31980 Thomas SMART - Loyal North Lancashire Regiment, 1st/4th Bn.
Private 49566 Thomas SMART - Lancashire Fusiliers, 19th Bn.
Lance Corporal 418498 John Ernest SMEATHAM - Canadian Infantry (Quebec Regiment), 42nd Bn.
Private 266766 Albert SMITH - Welsh Regiment, 2nd Bn.
Private 6376 Albert SMITH - King's (Liverpool Regiment), 1st/10th Bn.
Private 2830 Albert Henry SMITH - Welsh Guards, 1st Bn.
Private 32972 Charles Glynne SMITH - King's (Liverpool Regiment), 17th Bn.
Private 11363 David SMITH - South Lancashire Regiment, 6th Bn.
Private 57839 David SMITH - Machine Gun Corps, 176th Coy.
Rifleman 23611 David SMITH - King's (Liverpool Regiment), No. 6 Supernumerary Coy.
Duncan SMITH - , See Notes Unidentified
Sapper 426299 Edward SMITH - Royal Engineers, 422nd West Lancs Field Coy.
Rifleman 3438 Edward SMITH - South Lancashire Regiment, 2nd/5th Bn.
Private 12006 Edwin Horbury SMITH - Royal Fusiliers, 12th Bn.
Serjeant 200844 Ernest Owen SMITH - South Lancashire Regiment, 2nd/4th Bn.
Private 45525 Frank SMITH - Royal Welsh Fusiliers, 13th Bn.
Lance Corporal 357018 Frank SMITH - King's (Liverpool Regiment), 1st/10th Bn.
Private 29941 George SMITH - South Lancashire Regiment, 6th Bn.
Private 41303 George Herbert SMITH - Manchester Regiment, 11th Bn.
Serjeant L/11202 Harry Victor SMITH - Royal Fusiliers, 2nd Bn. 'C' Coy.
Corporal 242205 Henry SMITH - South Lancashire Regiment, 1st/5th Bn.
Wireless Operator Henry Osborn SMITH - Mercantile Marine, S.S. 'Tweed' (Glasgow)
Sapper 8816 Isaac SMITH - Royal Engineers, 3rd/1st West Lancs Field Coy.
Lance Corporal 140767 John SMITH - Machine Gun Corps, 17th Coy.
Private 3/8777 John SMITH - Dorsetshire Regiment, 1st Bn.
Private 3103 John SMITH - Royal Fusiliers, 3rd Bn.
Private S/40077 John SMITH - Seaforth Highlanders, 2nd Bn.
Sapper 7604 John SMITH - Royal Engineers, 1st/1st West Lancs Field Coy
Private 11310 Joseph SMITH - South Lancashire Regiment, 7th Bn.
Private 202674 Joseph SMITH - South Lancashire Regiment, 1st/4th Bn.
Private 43512 Joseph SMITH - King's (Shropshire Light Infantry), 1st Bn.
Private 49570 Joseph SMITH - Royal Scots, 5/6th Bn.
N SMITH - , Unidentified
Pioneer 253304 Patrick SMITH - Royal Engineers, 19th Div. Signal Coy.
Private 21564 Peter SMITH - Loyal North Lancashire Regiment,
Serjeant 240968 Thomas SMITH - South Lancashire Regiment, 2nd/5th Bn.
Serjeant 17790 Thomas SMITH - Lancashire Fusiliers, 19th Bn.
Private 120128 Thomas Ingham SMITH - Machine Gun Corps, 55th Bn.
Private S/1579 Thomas James SMITH - Argyll and Sutherland Highlanders, 7th Bn.
Private 1499 William SMITH - Loyal North Lancashire Regiment, 1st Bn.
Private 242271 William SMITH - Loyal North Lancashire Regiment, 1st/5th Bn.
Private 201995 William SMITH - Manchester Regiment, 2nd/5th Bn.
Driver 206706 William SMITH - Royal Field Artillery, 'D' Bty. 153rd Bde.
Private 3199 William John SMITH - South Lancashire Regiment, 1st/5th Bn.
Private 76663 Harold SMOUT - Durham Light Infantry, 22nd Bn.
Serjeant 3500 Thomas SMYTH - South Lancashire Regiment, 2nd Bn.
Private M/281838 Thomas SNOWDEN - Army Service Corps, M.T. Reserve Depot (Grove Park)
Private 26042 Benjamin SOUTHERN - South Lancashire Regiment, 7th Bn.
Private 27/1250 John SOUTHERN - Northumberland Fusiliers,
Private 11668 Joseph SOUTHERN - South Lancashire Regiment, 6th Bn
Serjeant 19192 Matthew SOUTHERN - Loyal North Lancashire Regiment, 6th Bn.
Private 2660 Robert SOUTHWARD - South Lancashire Regiment, 1st/5th Bn.
Private 20135 Nathaniel SOWERBUTTS - South Lancashire Regiment, 7th Bn.
Private 74669 Josiah SPARKS - Royal Fusiliers, 7th Bn.
Rifleman 1445 William SPARKS - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 241419 Charles Edwin SPEAKMAN - South Lancashire Regiment, 2nd/5th Bn.
Private 107546 Robert SPEEDEN - Canadian Mounted Rifles, 2nd Bn.
Private 10507 Frank SPENCER - The King's (Liverpool Regiment), 'B' Coy. 1st Bn.
Private 63917 James SPENCER - Royal Fusiliers, 20th Bn.
Private 12650 John SPENCER - South Lancashire Regiment, 6th Bn.
Private 241231 Richard SPENCER - South Lancashire Regiment,
Private 70125 Thomas Basil SPENCER - Royal Welsh Fusiliers, 1st Bn.
Private 21617 William SPRINGTHORPE - South Lancashire Regiment, 6th Bn.
Private 12913 Richard SPRUCE - Loyal North Lancashire Regiment, 8th Bn.
Private 28780 Daniel STANLEY - Cheshire Regiment, 10th Bn.
David STANLEY - , Unidentified
Private 35664 Frederick STANLEY - Lancashire Fusiliers, 2nd Bn.
Private 21481 John STANLEY - South Lancashire Regiment, 11th Bn.
Private 122367 Thomas STANLEY - Machine Gun Corps, 16th Bn.
Captain William Lanagan STANNARD - South Lancashire Regiment, 1st/5th Bn.
Private 12026 Arthur STANTON - South Lancashire Regiment, 6th Bn.
Private 21156 William STANTON - South Lancashire Regiment, 11th Bn.
Private 55967 Herbert James STANWAY - Royal Welsh Fusiliers, 15th Bn
Private 36018 George STANWORTH - Royal Warwickshire Regiment, 14th Bn.
Lieutenant Osmund Frederick Joseph STAPLETON-BRETHERTON - 9th (Queen's Royal) Lancers,
Captain Wilfred Stanislaus STAPLETON-BRETHERTON - Royal Fusiliers, 4th Bn.
Second Lieutenant John STEAD - South Lancashire Regiment, 5th Bn.
Private 20535 Thomas STENSON - Loyal North Lancashire Regiment, 6th Bn.
Private 26533 Sidney STEPHENSON - King's (Liverpool Regiment), 19th Bn.
J H STEVENS - , Unidentified
Serjeant 6178 Thomas STEVENSON - East Lancashire Regiment, 1st Bn.
Private 242020 William STOCKLEY - South Lancashire Regiment, 2nd/5th Bn.
Serjeant 240519 Henry Stanley STOKES - South Lancashire Regiment, 1st/5th Bn.
Private 15592 James STOTT - Royal Welsh Fusiliers, 10th Bn.
Second Lieutenant James STOTT - Lancashire Fusiliers, Att 2/5th Bn.
Gunner 181161 William STOTT - Royal Garrison Artillery, 15th Siege Bty.
Private 50226 William STOTT - East Lancashire Regiment, 11th Bn.
Private 291910 James STOUT - Monmouthshire Regiment, 2nd Bn.
Lance Corporal 19745 William STOW - South Lancashire Regiment, 8th Bn.
Private 49406 Henry STOWELL - Lancashire Fusiliers, 19th Bn.
Private 241274 Joseph STRETT - South Lancashire Regiment, 8th Bn.
Private 242672 Arthur STRINGFELLOW - Lancashire Fusiliers, 1st/5th Bn.
Alfred STUBBS - , Unidentified
Private 241320 Arthur STUBBS - South Lancashire Regiment, 2nd/4th Bn.
Private 20356 Arthur STUBBS - South Lancashire Regiment, 11th Bn.
Private G/16821 John Edward STUBBS - Royal Sussex Regiment, 9th Bn.
Gunner RMA/10206 Frederick STUBLEY - Royal Marine Artillery, (RMR/IC/38). H.M.S. 'Good Hope.'
Lance Corporal 26492 James Henry SUDWORTH - South Lancashire Regiment, 6th Bn
Private L/10769 William John SUGG - Royal Fusiliers, 4th Bn.
Private 3399 Florence John SULLIVAN - Royal Irish Regiment, 5th Bn.
Private 53285 Patrick SULLIVAN - Northumberland Fusiliers, 2nd Bn.
Private 21708 John SUMMERS - Loyal North Lancashire Regiment, 1st Bn.
Private 11670 John William SUTHERLAND - South Lancashire Regiment, 6th Battalion
Serjeant 20041 Francis SUTTON - South Lancashire Regiment, 11th Bn.
Private 1591 George SUTTON - Loyal North Lancashire Regiment, 1st/12th Bn.
Private 5471 Richard SUTTON - Queen's Own (Royal West Kent Regiment), 8th Bn.
Lance Serjeant 20294 Robert Augustine SUTTON - South Lancashire Regiment, 11th Bn
Private 12015 William SWANN - South Lancashire Regiment, 6th Bn.
Lance Corporal 9476 Harry SWANTON - Border Regiment, 1st Bn.
Private 36275 James SWEENEY - Lancashire Fusiliers, 2nd Bn.
Stoker First Class K24936 Francis Joseph SWIFT - RN,
Serjeant 6917 George SWIFT - South Staffordshire Regiment, 1st Bn.
Corporal 241061 George Ernest SWIFT - South Lancashire Regiment, 1st/5th Bn.
Private 202667 George Thomas SWIFT - Loyal North Lancashire Regiment, 1st/4th Bn.
Private 36983 Henry SWIFT - Lancashire Fusiliers, 2nd/7th Bn.
Private 52135 John SWIFT - Leicestershire Regiment, 6th Bn.
Gunner 166687 John SWIFT - Royal Garrison Artillery, 285th Siege Bty.
Private 240647 John SWIFT - South Lancashire Regiment, 1st/4th Bn.
Private S/12051 John Sidney SWIFT - Gordon Highlanders,
Private 27287 Joseph SWIFT - South Lancashire Regiment, 2nd Bn.
Rifleman 20905 Joseph SWIFT - South Lancashire Regiment, 2nd/5th Bn.
Gunner 50582 Moses SWIFT - Royal Garrison Artillery, 131st Heavy Bty.
Private 1834 Peter SWIFT - Royal Fusiliers, 3rd Bn.
Bandsman 7770 Peter SWIFT - Leinster Regiment, 1st Bn.
Rifleman 3214 Thomas SWIFT - South Lancashire Regiment, 1st/5th Bn.
Private 34076 Thomas SWIFT - King's Own Yorkshire Light Infantry, 9th Bn.
Thomas SWIFT - , Unidentified
Private 20455 William SWIFT - South Lancashire Regiment, 11th Bn.
Driver T4/142884 William SWIFT - Royal Army Service Corps, 21st Div. Train
Private 12064 John SWINDELLS - South Lancashire Regiment, 7th Bn.
Private 39991 Benjamin SWIRE - South Lancashire Regiment, 7th Bn.
Driver 6575 James SWIRE - Royal Engineers, 1st/2nd West Lancs Field Coy.