(That's one entry, just alternative spellings) :)
Since both are used, I'm including it on the list as separate entries.
Sack, Johnny - "The Sopranos" (P 1)
Saks, Jay David - record producer (P 2)
Sale, Jamie - figure skater (P 7)
Salinger, J. D. - author (P 1)
Salk, Jonas - physician (P 1)
Sallis, James - author (P 7)
Sample, Joe - (P 1)
Samuelson, Jacob - character (P 10)
Sanchez, Jamie - actor (P 7)
Sanders, Jay - actor (P 6)
Sandrich, Jay - (P 1)
Sands, Julian - (P 8)
Sangster, Jimmy - writer/director (P 1)
Santoriello, Jill - composer (P 7)
Santos, Joe - actor (P 3)
Sargent, Joseph - director (P 1)
Sark, Julian - character (P 8)
Sarno, Joe - adult filmmaker (P 1)
Sartre, Jean Paul - existentialist (P 3)
Sasquatch, Jacko - son of Big Foot (P 12)
Saunders, Jennifer - (P 2)
Savage, John - actor (P 3)
Saver, Jeffrey - composer/conductor (P 8)
Savitch, Jessica - news anchor (P 3)
Savo, Jimmy - actor (P 2)
Sawalha, Julia - actress (P 11)
Saxon, John - actor (P 6)
Sayles, John - (P 3)
Schaech, Johnathon - body (P 4)
Schatzberg, Jerry - director (P 9)
Schildkraut, Joseph - actor (P 3)
Schilling, Jerry - Elvis man (P 3)
Schlesinger, John - director (P 3)
Schmidt, Joe - football (P 9)
Schmidt, John Jacob Jingleheimer - "That's My Name II" (P 10)
Schmo, Joe - professional alternative (P 12)
Schnabel, Julian - director (P 8)
Schneider, Jana - actress (P 3)
Schneider, John - (P 3)
Schoelen, Jill - actress (P 8)
Schwartz, Jonathan - radio personality (P 8)
Scieszka, Jon - author (P 6)
Scott, Janette - actress (P 7)
Scott, John - actor (P 6)
Scott, John - composer (P 1)
Scott, John - organist/choir director (P 4)
Seagull, Jonathan Livingston - bird (P 2)
Sebastian, John - singer (P 2)
Secada, Jon - (P 6)
Seda, Joe - (P 11)
Sehorn, Jason - (P 11)
Seinfeld, Jerry - actor (P 3)
Seinfeld, Jessica - author and wife (P 5)
Sell, Janie - (P 9)
Selya, John - dancer (P 11)
Sernas, Jacques - actor (P 9)
Serrie, John - pianist (P 9)
Serry, John - pianist (P 9)
Servais, Jean - French actor (P 1)
Sessions, Jeff - Senator (P 5)
Seven, Johnny - actor (P 8)
Severance, Joan - actress (P 2)
Seymour, Jane - actress (P 3)
Seymour, Jane - decapitated wife (P 3)
Shaft, John - character (P 8)
Sharif, Jade - actress (P 9)
Sharman, Jim - director (P 7)
Shea, Jere - actor/singer (P 2)
Shea, John - (P 11)
Sheffer, Jonathan - composer/conductor (P 8)
Sheffield, Johnny - actor (P 6)
Shepard, Jan - B movie actress (P 6)
Shepard, Jewel - actress (P 7)
Shepherd, Jean - author (P 1)
Sher, Jack - screenwriter (P 7)
Sheridan, Jim - producer/director/writer (P 10)
Shigeta, James - actor (P 2)
Shine, Jimmy - character (P 1)
Shipp, John Wesley - actor (P 2)
Shmoe, Joe - professional alternative (P 12)
Shuck, John - actor (P 1)
Shuster, Joe - Superman co-creator (P 3)
Sibbett, Jane - actress (P 9)
Sibelius, Jean - classical composer (P 1)
Siberry, Jane - (P 9)
Siegel, Jerry - Superman co-creator (P 3)
Sievers, Jean - co-manager (P 2)
Sigler, Jamie Lynn - actress (P 9)
Silver, Joan Micklin - director (P 8)
Silver, Joe - actor (P 8)
Silverheels, Jay - actor (P 2)
Silvers, Johnny - actor (P 8)
Simbulan, Jose - accompanist (P 2)
Simmons, J. K. - (P 3)
Simmons, Jean - (P 1)
Simon, John - critic (P 3)
Simpson, Jessica - personality (P 3)
Sirica, John - judge (P 11)
Sisko, Jake - character (P 9)
Sisto, Jeremy - (P 2)
Skirball, Jack - producer (P 1)
Slade, Julian - composer (P 4)
Slaff, Jerry - playwright (P 10)
Slate, Jeremy - actor (P 8)
Slattery, John - actor (P 6)
Slocum, Joshua - single sailor (P 10)
Smagula, Jimmy - singer (P 3)
Smart, Jean - actress (P 4)
Smith, Jack - actor (P 7)
Smith, Jack - columnist/critic (P 7)
Smith, Jaclyn - angel (P 5)
Smith, James - costumer designer (P 10)
Smith, Jeff - the Frugal Gourmet (P 4)
Smith, Jennifer - actress (P 12)
Smith, Jim - director (P 10)
Smith, Jim - producer (P 10)
Smith, Jim - scenic designer (P 10)
Smith, Jim - writer (P 10)
Smith, Jim S. - actor (P 10)
Smith, Joe - comedy team member (P 6)
Smith, Joe - jazz musician (P 7)
Smith, John - alias for the Doctor (P 10)
Smith, John - B movie actor (P 6)
Smith, John - Captain (P 4)
Smith, John - economist (P 11)
Smith, John - Nu Shooz (P 1)
Smith, Johnny - character (Dead Zone) (P 8)
Smith, Johnny - jazz guitarist (P 8)
Smith, Julie - author (P 7)
Smith, Jr., Joseph - Mormon (P 3)
Smithee, John - TFNM (P 1)
Smits, Jimmy - actor (P 4)
Smulyan, Janie - actress (P 9)
Snipe, Jackson - hotel alias (P 3)
Snyder, Jack - character (P 10)
Snyder, James - actor (P 5)
Sokko, Johnny - robot's "plus one" (P 8)
Sommer, Josef - actor (P 8)
Sommers, Jaime - character (P 2)
Sommers, Joanie - singer (P 1)
Sommers, Julie - actress (P 6)
Soo, Jack - actor (P 2)
Sousa, John Philip - composer (P 3)
Spade , Jack - fashion (P 5)
Spader, James - actor (P 5)
Spano, Joe - (P 11)
Sparks, John - producer (P 4)
Sparks, Jordin - singer (P 3)
Sparrow, Jack - character (P 9)
Spears, Jamie Lynn - actress (P 9)
Spence, Jerry - attorney (P 4)
Splinters, Judy - puppet (P 7)
Sprat, Jack - man on a diet (P 8)
Springer, Jerry - opera subject (P 4)
Spruill, Jock - novelist (P 8)
St. John, Jill - actress (P 2)
Staccato, Johnny - character (P 6)
Stacy, James - actor (P 9)
Stafford, Jo - (P 5)
Stalin, Joseph - Russian (P 3)
Stamos, John - actor (P 2)
Stanek, Jim - actor (P 4)
Stapleton, Jean - (P 3)
Starbuck, James - choreographer (P 8)
Statham, Jason - (P 11)
Stefano, Joey - adult film star (P 11)
Stein, Joan - producer (P 9)
Stein , Dr. Jules - doctor (P 8)
Steinbeck, John - author (P 2)
Steinbeck, Joseph - librettist (P 4)
Steiner, John - actor (P 8)
Steingarten, Jeffrey - columnist (P 11)
Stevens, John - American Idol (P 5)
Stevens, John Paul - Justice (P 5)
Stevens, Julie - director (P 7)
Stevenson, Juliet - British actress (P 7)
Stewart, Jackie - driver/broadcaster (P 5)
Stewart, James - (P 1)
Stewart, Jon - (P 2)
Stiles, Julia - actress (P 5)
Stiller, Jerry - (P 4)
Stirling, Jan - nylon wearer (P 1)
Stockwell, John - director/actor (P 9)
Stone, Joss - (P 4)
Story, J. Trevor - author (P 1)
Stossel, John - ABC News (P 6)
Stowell, John - jazz guitarist (P 9)
Strauss, Jr., Johann - composer (P 3)
Strauss, Sr., Johann - composer (P 3)
Strickland, John - actor (P 6)
Stroevnour, Julie - actual June Haver (P 8)
Strompanato, Johnny - (P 2)
Stryker, Jeff - performer (P 2)
Stuart, Jay - announcer (P 7)
Stuart, Jeb - writer (P 9)
Sturges, John - director (P 1)
Sturr, Jimmy - polka musician (P 3)
Styne, Jule - composer (P 1)
Sullivan, James - Governor (P 7)
Sullivan, Jo - actress (P 3)
Summerhays, Jane - actress (P 9)
Sununu, John - Senator (P 5)
Sussann, Jacqueline - writer (P 2)
Sutherland, Joan - diva (P 3)
Sutrorious, James - actor (P 9)
Suzman, Janet - actress (P 8)
Swerling, Jo - writer (P 1)
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