SL
- .sl
- 5.1 surround sound
- Association of Social Educators
- LS (disambiguation)
- Leica SL
- Mercedes-Benz SL-Class
- Proto-Canaanite alphabet
- Rio Sul Serviços Aéreos Regionais
- SL (complexity)
- SL (rapper)
- SL Corporation
- SL postcode area
- SLS (disambiguation)
- Saarland
- Salt Lake City Southern Railroad
- Scientific Linux
- Second Life
- Sensei's Library
- Sensu
- Serbian Left (2022)
- Serjeant-at-law
- Sierra Leone
- Sign language
- Sine loco
- Sl (digraph)
- Slovene language
- Sociedad Limitada
- Southern League (New Zealand)
- Soyons Libres
- Special linear Lie algebra
- Special linear group
- Sri Lanka
- Standard Liège
- Standard length
- Stor-Oslo Lokaltrafikk
- Storstockholms Lokaltrafik
- Stronnictwo Ludowe
- Subdominant leittonwechselklänge
- Sublingual administration
- Sungai Long
- Thai Lion Air
- Unix
- Wireless Application Protocol
- × Sophrolaelia