SBU
- Linux From Scratch
- San Beda University
- Sarala Birla University
- Security Service of Ukraine
- Sense and Braking Unit
- Sensitive but unclassified
- Shahid Beheshti University
- Siberian Business Union
- Songbei District
- Southbury railway station
- Southwest Baptist University
- Special Boarding Unit
- Stanbic Bank Uganda Limited
- Stony Brook University
- Strategic business unit
- Swedish Agency for Health Technology Assessment and Assessment of Social Services
- University of Health Sciences (Turkey)
- Vought SBU Corsair