| SAGAR ARTHUR (WEST ?) | 32644 | Pte | 9 Essex R(S)K-1 35 Bde 12 Div |
| SAGAR SETH | 61622 | Pte | 38 Coy MGC (Inf) |
| SAGER ARTHUR (SAGAR ?) | 235478 | Pte | 1/5 Lan Fus TF 125 Bde 42 Div |
| SAGER SETH | 61622 | Pte | 38 Coy MGC (Inf) |
| SAGER WILLIAM | 57283 | Pte | 2/6 Manchester R TF 199 Bde 66 Div |
| SALISBURY LORD | 711236 | Dvr | L & C Coy RE |
| SALKELD JOHN | 66003 | Pte | Lancs Fus 6th (S)K-1 38 Bde 13 Div |
| SALMON CHARLES EDGAR | 240072 | Sgt | E Lancs 2/5th TF 198 Bde 66 Div |
| SALTS ALFRED | 206806 | Pte | 1 Lincoln R 62 Bde 21 Div Former 4863 KORLR |
| SALTS FRED | 292824 | Pte | 16 Cheshire R(S)(2rd Birkenhead)105 Bde 35 D |
| SANDERS HORACE HENRY | 6388 | Pte | E Lancs 6th (S)K-138 Bde 13 Div |
| SANDERSON THOMAS | 236059 | Pte | 23 North Fus(S)(4th Tynside Scottish) |
| SANDIFORD ARTHUR | 27520 | Pte | E Lancs 1st 11 Bde 4 Div |
| SANDLAND ROBERT D | 9519 | QMS | W Yorkshire R 1 18 Bde 7 Div |
| SARGENT CHARLES W | 3293 | Pte | E Lancs 1/5th TF 126 Bde 42 Div |
| SAWLEY HARRY | 101 | L/Cpl | Australian Infantry 11th |
| SAWYERS EDWARD | 7819 | CSM | E Lancs 2nd 24 Bde 8 Div |
| SCHOFIELD EDWARD | 34962 | L/Cpl | E Lancs 2/5th 198 Bde 66 Div |
| SCHOFIELD ERNEST | 34264 | Pte | 10 Lan Fus(S)K-2 52 Bde 17 Div |
| SCHOFIELD FRED | 45403 | Pte | Labour Corps * |
| SCHOFIELD HAROLD | 291907 | Pte | Cheshire R 15(S)(1 Birkenhead)105 Bde 35 Div |
| SCHOFIELD JOHN | 241057 | Pte | E Lancs 2/5 TF 198 Bde 66 Div |
| SCHOFIELD JOHN | 42280 | Pte | Suffolk R 2 * 74 Bde 3 Div |
| SCHOFIELD M | 291907 | Cheshires 15th | |
| SCHOFIELD STEPHEN | 731374 | Gnr | RFA B/210 Bty 42(E Lan)Div 94th Bde |
| SCHOFIELD WILKINSON | L/9028 | Dvr | D Bty RFA 174 Bde |
| SCHOLES FRANK | 58010 | Pte | RWF 13(S)(1 st North Wales)Btn 113 Bde 38 Di |
| SCHOLES STEPHEN | R/10242 | Rfl | KRRC 1st |
| SCHOLES THOMAS | 17741 | Pte | KOSLI 5th |
| SCHOLFIELD JAMES | 104241 | Pte | RAMC 87 FA |
| SCORAH CHARLES WILLIAM | L/431 | Bdr | RFA |
| SCOTNEY GEORGE | PO/11210 | Pte | RMLI Portsmouth Btn RND |
| SCOTT ERNEST | 8557 | Pte | Loyal NLR 1 1Bde 1 Div |
| SCOTT JOHN CROSSFIELD (MA) | 2/Lt | Worcester R 5th att 4th* 88 Bde 29 Div | |
| SCOTT WALTER | 6465 | Trp | Hussars 18(Queen Marys Own)2 Cal Bde Cal Div |
| SCOTT WALTER | 13766 | Pte | E Lancs 2 25 Bde 8 Div |
| SCOTT WILLIAM | 5742 | Pte | E Lancs 1 11 Bde 4 Div |
| SCOTT WILLIAM MAJOR | 73819 | Pte | RWF 2 115 Bde 38 Div |
| SCRAGG FREDERICK | 244914 | Pte | Loyal NLR 4/5 TF 170 Bde 57 Div |
| SCULLY JAMES | 28869 | Pte | KORLR 8 E Coy(S)K-3 76 Bde 3 Div |
| SEALES WILLIAM THOMAS | 2353 | Pte | E Lancs 1/5 TF 126 Bde 42 Div |
| SEAMAN WALTER | M2/053257 | Dvr | ASC 621st HT Coy Southport |
| SEED WILLIAM HENRY | 14924 | Pte | Lan Fus 17(S)(Bantam)Btn 104 Bde 35 Div |
| SEENEY ERNEST PERCIVAL | 700891 | Bdr | RFA B/210 Burnley Bty TF 42 Bde |
| SEENEY WILLIAM CREASY | 140372 | Pte | RE 71 Fld Coy |
| SELLARS ARTHUR | 14/204 | Pte | York & Lancs 14th |
| SELLARS THOMAS | 2/Lt (Tp) | RE 173 Tunnelling Coy | |
| SELLERS JACK LYNAS | 18135 | Pte | KOSB 1 87 Bde 29 Div |
| SENIOR ALBERT | 13097 | Pte | Duke of Wells 10(S)K-3 69 Bde 23 Div |
| SEPHTON EDWIN | 35101 | Pte | Lan Fus 15(S)(1th Salford) 96 Bde 32 Div |
| SEWARD FRED | SS/100460 | Sto 1st | RN HMS Good Hope |
| SEYMOUR JAMES | 41451 | Pte | W York R 17(S)(2rd Leeds) 106 Bde 35 Div |
| SHACKLETON ALBERT | 41679 | Pte | LOYAL NLR 1/4 TF 164 Bde 55 Div |
| SHACKLETON EDWARD | 25033 | Pte | KORLR 1 12 Bde 36 Div |
| SHACKLETON EDWIN | 235353 | Pte | Lan Fus 2/5 *TF 164 Bde 55 Div |
| SHACKLETON ELIAS | 201707 | Pte | RWF 2 109 Bde 33 Div |
| SHACKLETON MITCHELL | 53353 | Pte | Lan Fus 1*86 Bde 29 Div |
| SHACKLETON RENNIE | 5751 | Pte | E Lancs 1 11 Bde 4 Div |
| SHACKLETON THOMAS | 22180 | Pte | E Lancs 2 24 Bde 8 Div |
| SHAMBROOK ARTHUR | 39526 | Pte | E Lancs 11(S) 94 Bde 31 Div |
| SHANLEY JOHN JOSEPH | 5170 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SHANLEY LUKE | 4366 | Cpl | Kings Dragoon Gds 1st D Sqd |
| SHANNON J | 38350 | Pte | RWF 2nd(Garrison)Btn |
| SHANNON THOMAS | 5805 | Pte | E Lancs 2 24 Bde 8 Div |
| SHANNON WILLIAM | T/32419 | Dvr | MT ASC 431st Coy |
| SHAPCOTT ALEXANDER | 2545 | Pte | E Lancs 1/5 TF 126 Bde 42 Div |
| SHAPCOTT WILLIAM | 2382 | Pte/Bugler | E Lancs 1/5 TF 126 42 Div |
| SHARP WALTER | R/17600 | Pte | KRRC 17(S)(British Empire League)117 Bde 39 |
| SHARP WILLIAM | 13397 | Pte | Scots Gds |
| SHARPE NELSON RICHARD | 38433 | Pte | RAMC |
| SHARPE WILLIAM | 15908 | Pte | E Lancs 11(S) 94 Bde 31 Div |
| SHARPLES ARTHUR HENRY | 23491 | Pte | E Lancs 7th (S)K-2 56 Bde 19 Div |
| SHARPLES JAMES THOMAS | 61621 | Pte | MGC 38 Coy * |
| SHARPLES JOHN | 15534 | Pte | Lan Fus 17(S)(Bantam) 104 Bde 35 Div |
| SHARPLES ROYCE | 16322 | Pte | Scottish Rifles 9(S)K-1 28 Bde 9 Div |
| SHARPLES SAMUEL | 20585 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SHAW CROWTHER | 15559 | Pte | E Lancs 11(S) 94 Bde 31 D1v |
| SHAW EDWARD | 11036 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SHAW GEORGE | 16875 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SHAW LAMBERT | 36243 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SHAW ROBERT SAMUEL | 27929 | Pte | E Lancs 7th (S)K-2 56 Bde 19 Div |
| SHAW WALTER ROWLAND | 114507 | Pte | Kings L Pool R 52(Graduated)Btn* |
| SHAW WILLIAM | 11512 | Pte | Loyal NLR 1 2 Bde 1 Div |
| SHAWCROSS JAMES GREENHALGH | 27842 | L/Cpl | Manchester R 11(S)K-1 34 Bde 11 Bde |
| SHEARS EDWIN | 4897 | Pte | E Lancs 2nd att 176 Tunnelling Coy RE |
| SHEARS JOHN | 241447 | Pte | E Lancs 2/5 TF 198 Bde 66 Div |
| SHEARS PHILIP | Ex Pte | E Lancs 1st or 2rd Btn | |
| SHEEN JAMES F | 9575 | CQMS | Lan Fus 1 86 Bde 29 Div |
| SHEPHARD WILFRED | 201693 | Pte | RWF 13(S)(1 North Wales) 113 Bde 38 Div |
| SHEPHERD JOHN CUTHBERT | Lt | Lancs Fus 4th att 10 Btn | |
| SHEPHERD RICHARD | 73834 | Dvr | RFA 27th Bty 32nd Bde |
| SHERBURN HARRY | 16565 | Pte | Scottish Rifles 10(S)K-2 46 Bde 15 Div |
| SHERLOCK ALBERT | 700284 | Gnr | RFA B/210 Bty 74 Div Amm Col |
| SHERRY OWEN | 22760 | Pte | E Lancs 1 11 Bde 4 Div |
| SHIELDS HERBERT | 75800 | Pte | North Fus 1/5*TF 149 Bde 50 Div |
| SHINTON FRED | 15945 | Pte | Hampshire R 1*11 Bde 4 Div |
| SHIRLEY JACK | 16213 | L/Cpl | Coldstream Gds 3 4 Gds Bde 2 Div |
| SHORT FRED | 36049 | Pte | North Fus 2nd (Garrison) Btn |
| SHORT JOHN | L/288 | Gnr | RFA C/232 Bde |
| SHOTTON JOSEPH | 12785 | Pte | E Lancs 7th (S)K-2 56 Bde 19 Div |
| SHUTTLEWORTH ALBERT EDWARD | 254715 | Pte | RE HQ 5th Army Signal Corps |
| SHUTTLEWORTH JAMES ALAN | 515 | Pte | RAMC ELFA 1/2 |
| SHUTTLEWORTH TOM | 72888 | R Welsh Fus | |
| SIDEBOTTOM WILLIAM HARRY | 95835 | Pte | Kings L'Pool R 4(Ex Reserve) 98 Bde 33 Div |
| SIMM JOHN | 83215 | Pte | RE 30 Div Signal Corps (County Palistine) |
| SIMMS GEORGE | 32 | Pte | Lancs Fus 2nd A Coy 12 Bde 4 Div |
| SIMPSON ARTHUR | 27374 | Pte | E Lancs Depot |
| SIMPSON ARTHUR | 202643 | Pte | LN Lancs 1/4th |
| SIMPSON EDWARD | 266282 | Pte | Loyal NLR 1/12 TF(Pioneers) 60 Div |
| SIMPSON FRANK | 24104 | Pte | E Lancs 1 C Coy 11 Bde 4 Div |
| SIMPSON GEORGE | 23573 | L/Cpl | KORLR 8(S)K-3 17 Bde 24 Div |
| SIMPSON HERBERT BROUGHAN | 700502 | Sgt | RFA B Btty 330 Bde |
| SIMPSON JAMES EDWARD | 16487 | L/Cpl | Duke of Wells 2/7* TF Formerly 37069 RAMC |
| SIMPSON JOHN | AB | MN SS Mariston (Glasgow) | |
| SIMPSON RICHARD | S/10507 | Pte | Seaforth Highlanders 1 19 In Bde 7 Meerut Di |
| SIMPSON ROBERT | 701179 | Bdr | RFA B/210 Bty (Burnley) |
| SIMPSON ROBERT HENRY | 25360 | Pte | E Lancs 9(S)K-3 65 Bde 22 Div |
| SIMPSON WILBERFORCE | 241350 | Pte | E Lancs 2/5th TF 198 Bde 66 Div |
| SIMPSON WILLIAM | 267 | Cpl | Welsh Gds 1st * |
| SIMPSON WILLIAM | 5679 | Pte | E Lancs 2nd 24 Bde 23 Div |
| SIMPSON WILLIAM EDWARD | 11090 | Pte | E Lancs 2nd 24 Bde 23 Div |
| SINGLETON JAMES | TR4/38835 | Pte | Trianing Res Btn 66 |
| SINGLETON JOHN | 55415 | Pte | RWF 12*(Reserve)K-4 104 Bde 35 Div(Kimmel) |
| SINGLETON WILLIAM | 22108 | Pte | E Lancs 11(S) 94 Bde 31 Div |
| SISSON JAMES | 1516 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| SISSON JOHN | 6520 | Sgt | Scottish Rifles 2 23 Bde 8 Div |
| SKELHORN JAMES | 122510 | Pte | MGC (Inf)*Formerly 73013 DLI |
| SKELLY THOMAS | 10292 | Pte | E Lancs 1 B Coy 11 Bde 4 Div |
| SKELTON WILLIAM | 19305 | Pte | KORLR 6(S)K-1 38 Bde 13 Div |
| SKINTON FREDERICK (SKILTON ?) | 15945 | Pte | Hampshire R 1 11 Bde 4 Div |
| SKIPPER JOSEPH ALLEN | 84481 | Cpl | RE 203 Fld Coy |
| SLATER BENJAMIN | 124620 | Pte | East Ontario Regt 21 Bn PPCLI Canadian Army |
| SLATER ERNEST | 56097 | Pte | Kings L'Pool R 12(S)*K-2 61 Bde 20 Div |
| SLATER HARRY | 34816 | Pte | Lancs Fus 2/5th TF 197 Bde 66 Div |
| SLATER LEONARD | 1863 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| SLATER VICTOR | 16533 | Pte | Scottish Rifles 10(S)K-2 46 Bde 15 Div |
| SLINGER GEORGE | 13175 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SLOAN HAROLD | 240642 | L/Cpl | E Lancs 2/5 TF 198 Bde 66 Div |
| SLOAN J | 3563 | Pte | KORLR 1/4 TF 164 Bde 55 Div |
| SLOANE J | 5935 | CSM | E Lancs |
| SMALLEY DAVID | 18388 | Pte | E Lancs 2 24 Bde 8 Div |
| SMALLEY HENRY | 243803 | Pte | Loyal NLR 1/5*TF 166 Bde 55 Div |
| SMALLWOOD BENJAMIN | 14902 | L/Cpl | E Lancs 9(S)K-3 65 Bde 22 Div |
| SMELLIE HENRY | 16032 | Pte | Scottish Rifles 10(S)K-2 46 Bde 15 Div |
| SMITH ALBERT | 11040 | Pte | Scottish Rifles 2 24 Bde 8 Div |
| SMITH ALFRED BENNETT | 439906 | 2nd/Cpl | 66th Div Signal Coy RFA RE |
| SMITH ALFRED VICTOR VC | 2/Lt | E Lancs 1/5 TF 126 Bde 42(E Lan)Div | |
| SMITH ARTHUR | 2211 | Sgt | RFA A Bty 190 Bde |
| SMITH ARTHUR | 242827 | Pte | E Lancs 2/5*former 1/5 TF 198 Bde 66 Div |
| SMITH CHARLES | 6742 | Pte | E Lancs 1 11 Bde 4 Div |
| SMITH CLARENCE | 11388 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SMITH DENNIS WILLIAM | 203319 | Pte | Loyal NLR 2/4 TF 170 Bde 57 Div |
| SMITH E | 3475 | Pte | E Lancs 1/5th TF |
| SMITH EDWARD | 49231 | Pte | Lan Fus 10(S)K-2 74 Bde 25 Div |
| SMITH EDWARD | 724705 | Pte | Canadian Inf 109th Alberta Rg |
| SMITH EDWARD ARTHUR | 16242 | Pte | Duke of Wells 2 13 Bde 5 Div |
| SMITH EDWIN | 3806 | Cpl | Lan Fus 11(S) D Coy K-3 74 Bde 25 Div |
| SMITH EDWIN | 18665 | Pte | E Lancs 1 103 Bde 34 Div |
| SMITH ERNEST | 3475 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| SMITH FRANK | 187705 | Pte | Canadian Army 8th Bttn |
| SMITH FRED | 37158 | Pte | E Lancs 1 11 Bde 4 Div C Coy |
| SMITH FRED | 3064 | Pte | Welsh Guards 1 3 Gds Bde 3 Gds Div |
| SMITH GEORGE | 11565 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SMITH GEORGE EDWARD | 5744 | Pte | E Lancs 11th (S) 94 Bde 31 Div |
| SMITH GEORGE WILLIAM | 23206 | Pte | KORLR 7(S)K-2 56 Bde 18 Div |
| SMITH HAROLD | 241670 | Pte | E Lancs 1/4 TF 126 Bde 42(E Lan)Div |
| SMITH HAROLD | 235188 | L/Cpl | Northumberland Fus 1/4 TF 149 Bde 50 Div |
| SMITH HAROLD | 4251 | L/Cpl | Borderers 2 20 Bde 7 Div |
| SMITH HARRY | 9970 | Pte | E Lancs 2 25 Bde 8 Div |
| SMITH HARRY | 394131 | Pte | Employment Coy 711 Labour Corps* |
| SMITH HARRY HANSON | S/24651 | Pte | Rifle Bde 2 25 Bde 8 Div |
| SMITH HENRY | 13768 | Pte | Scottish Rifles 10(S)K-2 46 Bde 15 Div |
| SMITH HERBERT | 14313 | Pte | Loyal NLR 9(S)K-3 74 Bde 25 Div |
| SMITH HUBERT | 51612 | Pte | Royal Fus 13*(S)K-3 111 Bde 37 Div |
| SMITH JAMES | 7459 | Pte | E Lancs 2 24 Bde 8 Div |
| SMITH JAMES | 25046 | Pte | E Lancs 7(S)K-2 56 Bde 19 Div |
| SMITH JAMES | 6902 | Pte | S Lancs 2 7 Bde 3 Div |
| SMITH JAMES | C/350 | L/Cpl | 16th KRRC |
| SMITH JAMES DICKENSON | 8475 | Pte | E Lancs 1st 11 Bde 4 Div |
| SMITH JOHN | W/719 | Pte | Cheshire R 8(S)K-1 40 Bde 13 Div |
| SMITH JOHN (Alias John Fetigan) | 8654 | Pte | Kings L'Pool R 1 6 Bde 2 Div |
| SMITH JOHN MAWSON | 19630 | Pte | MGC 8th(Inf) * |
| SMITH JOHN ROBERT | 13058 | Pte | E Lancs 7(S)K-2 56 Bde 19 Div |
| SMITH JOHN THOMAS | 41911 | Pte | W York R 17(S) X Coy*(2rd Leeds) 106 Btn 35 |
| SMITH JOHN THOMAS (True name Rayson) | 5212 | Pte | E Lancs 2 24 Bde 8 Div |
| SMITH JOHN WILLIAM | 16590 | Pte | Scottish Rifles 9(S)K-2 28 Bde 9 Div |
| SMITH JOHN WILLIAM | 19586 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SMITH JOSEPH | 23485 | Pte | RAMC 50th Field Ambulance |
| SMITH JOSEPH | 18074 | Pte | LN Lancs 4/5th C Coy |
| SMITH JOSIAH | 19877 | Pte | E Lancs 1* 11 Bde 4 Div |
| SMITH PERCY LONSDALE | 35956 | Pte | E Surrey R 9(S)K-3 72 Bde 24 Div |
| SMITH PETER | 19722 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SMITH PETER | L/17426 | Gnr | RFA B Btty 93rd Bde |
| SMITH PETER | 720521 | S/Smith | RFA D Bty 331 Bde |
| SMITH RICHARD | 241413 | Pte | E Lancs 1/2 C Coy TF 126 Bde 42(E Lan)Div |
| SMITH ROBERT | 29632 | Pte | Loyal NLR 10*(S)K-3 112 Bde 37 Div |
| SMITH ROBERT BRUCE | 28659 | Pte | E York R 1/4th |
| SMITH ROLAND | 203186 | Pte | Loyal NLR 9(S)K-3 74 Bde 25 Div |
| SMITH SAMUEL | 207751 | Pte | RE 247 Fld Coy |
| SMITH SAMUEL | F/262 | Cpl | Middlesex R 17(1st Football)Btn 6 Bde 2 Div |
| SMITH T | Lancs Fus | ||
| SMITH THOMAS | 65471 | Pte | Welsh R 9(S)K-2 58 Bde 19 Div |
| SMITH THOMAS | 9264 | Pte | Lancs Fus 1st 86 Bde 29 Div |
| SMITH THOMAS | G/6630 | Pte | R West Kents 8th |
| SMITH THOMAS ROBINSON | 338 | Pte | E Lancs 1/4 TF 126 Bde 42 Div |
| SMITH TOM | 20505 | Cpl | Border R 2 * 20 Bde 7 Div. |
| SMITH WILFRED SHIRLEY | 438432 | Sgt | RE Fld Coy 430 |
| SMITH WILLIAM | 18206 | Pte | E Lancs 2 24 Bde 8Div |
| SMITH WILLIAM | 39663 | Pte | MGC * 42nd bttn |
| SMITH WILLIAM | 13934 | Pte | Lancs Fus 9th |
| SMITH WILLIAM THOMAS | 36982 | Pte | E Lancs 2/4th * TF 198 Bde 66 Div |
| SMITHIES ARTHUR | 1849 | Dvr | E Lancs-1st Bde RFA* Formerly RAMC |
| SMITHIES RICHARD | 241858 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| SMITHSTONE WILLIAM ELISHA | 18921 | Pte | E Lancs 1 11 Bde 4 Div |
| SNAPE R K | DM2169667 | Dvr | ASC 14th GHQ Reserve MT Coy |
| SNEE THOMAS | 13065 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SNOWDEN JOSEPH | 741397 | Gnr | RFA B/210 Burnley Bty 42(E Lan)Div |
| SOCKETT JOSEPH | 240548 | L/Cpl | E Lancs 1/5 TF 126 Bde 42 Div |
| SOMMERVILLE FREDERICK ARTHUR | 55533 | Pte | Cheshires 22(Labour)Btn* |
| SOUTHWORTH HENRY | 16588 | Pte | KORLR 9(S)K-3 65 Bde 22 Div |
| SOWDEN JOHN RICHARD | 45346 | Pte | Cheshire R(S)K-2 56 Bde 19 Div |
| SOWDEN SAMUEL | 19415 | Pte | E Lancs 2 A Coy*24 Bde 8Div |
| SOWDEN STEPHEN | 9308 | Pte | Lan Fus 9(S)K-1 34 Bde 11 Div |
| SOWERBY GEORGE ARTHUR | 13963 | Pte | Scottish R 10 C Coy (S)K-2 46 Bde 15 Div |
| SPEAK THOMAS | 6421 | Pte | Australion Army 1+5 TB+3rd Machine Gun Btn. |
| SPEDDING ERNEST | 19217 | Pte | E Lancs 2 25 Bde 8 Div |
| SPEDDING THOMAS HENRY | 15757 | Pte | E Lancs 11 (S) 94 Bde 31 Div |
| SPENCELEY JOHN HERBERT | 205163 | Pte | Norfolk R |
| SPENCELEY JOHN HERBERT | 205163 | Pte | Norfolk Rgt 9th |
| SPENCER ALBERT | 8836 | AM 2 | RAF 22 Sqd Royal Flying Corps Military Wing |
| SPENCER ALFRED | 28866 | Pte | E Lancs 11 (S) 94 Bde 31 Div |
| SPENCER EDWARD | 3446 | Dvr | RFA 21st Btty 2nd Bde |
| SPENCER EDWARD | 24064 | Pte | KORLR 8 (S)K-3 76 Bde 3 Div |
| SPENCER ERNEST | L/98149 | Gnr | RGA 212th Siege Btty |
| SPENCER ERNEST | L/18308 | Dvr/Sgn | RFA D Btty 52nd Bde |
| SPENCER FRANK | 97680 | Gnr | RFA 2nd Bde 21st Btty |
| SPENCER FRANK | 24092 | Pte | E Lancs 11 (S)94 Bde 31 Div |
| SPENCER FRED | 27831 | Cpl | MGC 73 (Inf)* |
| SPENCER HAROLD | 142882 | Pte | MGC 66 Btn(Inf)*Formerly 26689 E Lancs |
| SPENCER HARRY | 20597 | Pte | E Lancs 2 24 Bde 8 Div |
| SPENCER HERBERT | 352504 | Pte | RAMC 2/2 ELFA 42 Div |
| SPENCER JAMES EDWARD | 235187 | Pte | Yorkshire R 1/4 TF 150 Bde 50 Div |
| SPENCER JOHN WILLIAM | 242014 | L/Cpl | Lan Fus 3/5 TF 197 Bde 66 Div |
| SPENCER TERENCE G | |||
| SPENCER THOMAS | 583 | Pte | RAMC 2/2 ELFA |
| SPENCER THOMAS EMANUELLE | 240836 | Cpl | E Lancs 2/5 TF 198 Bde 66 Div |
| SPENCER THOMAS INGHAM | 265498 | Pte | KORLR 1/4 TF 164 Bde 55 Div |
| SPENCER WALTER | 273 | CSM | Manchester R 1/5 TF 127 Bde 42 Div |
| SPENCER WALTER | 25143 | L/Cpl | E Lancs 2 25 Bde 8 Div |
| SPENCER WILLIAM | 23/1820 | Pte | NZEF (Otago Rgt) |
| SPENCER WILLIAM JOSEPH | 13964 | Pte | Scottish Rifles 1 19 Bde 6 Div att 27 Div |
| SPILLER WILLIAM HENRY | 50266 | Pte | Liverpools 20th * (S)(4th City)89 Bde 30 Div |
| SPINK ROBERT | 16815 | Pte | E Lancs 6 A Coy (S)K-1 38 Bde 13 Div |
| SPURR THOMAS | 647 | Dvr | RFA 210 Burnley Bty TF 1st E Lancs Bde |
| SPURR WILLIAM JAMES | 9622 | Gnr | RFA 38 Ack Ack Section |
| STACEY ARCHIE | 9851 | Pte | Border R 1 87 Bde 29 Div |
| STACKHOUSE HENRY | 38161 | Pte | Loyal NLR 3(Reserve)(Harwick Garrison) |
| STAFFORD ROBERT | 235250 | Pte | Liverpools 18th * (S)(2rd City)21 Bde 30 Div |
| STANCOMBE RICHARD | 21436 | Pte | KORLR 8 B Coy (S)K-3 76 Bde 25 Div |
| STANDWORTH PETER | 202579 | Cpl | KORLR 1/4 TF 164 Bde 55 Div |
| STANDWORTH TOM | 439815 | Sgt | Manitobar R 52(New Ontario)R Canadian Army |
| STANDWORTH WHITTAM | Mar-89 | Pte | Argyle & Suth Hgrs 11(S)K-2 45 Bde 15 Div |
| STANLEY JOSEPH | 1617 | Gunner | RMA Howitzer Bde |
| STANLEY WILLIAM AUSTIN | 201176 | Gnr | MGC (Tank) Section* Formerly 38166 MGC A Coy |
| STANSFIELD ARTHUR | 240319 | Cpl | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| STANSFIELD ARTHUR | 16510 | Pte | E Lancs 11(S) Y Coy 94 Bde 31 Div |
| STANSFIELD FRANK | 2/Lt | E Lancs 1/5 TF 126 Bde 42(E Lan)Div | |
| STANSFIELD HERBERT | 36939 | Pte | E Lancs 7(S)K-2 56 Bde 19 Div |
| STANSFIELD JAMES | 26642 | Pte | Lancs Fus 20th (S) 104 Bde 35 Div |
| STANSFIELD RICHARD | 26332 | Sgt | MGC (Inf) 15 Btn* Formerly 12358 RGA |
| STANSFIELD THOMAS | 6136 | Cpl | E Lancs 6(S)K-1 38 Bde 13 Div |
| STANTON MARTIN | 2590 | Pte | E Lancs 1/5 TF 126 Bde 42(E Lan)Div |
| STANWORTH HENRY | 7349 | Pte | E Lancs 1 11 Bde 4 Div |
| STANWORTH PETER | 202579 | Cpl | KOR Lancasters 1/4th |
| STANWORTH SAMUEL | 203218 | Pte | Loyal NLR 1/4 TF 164 Bde 55 Div |
| STANWORTH WHITTHAM | 37789 | Pte | Argyll & Sutherlands 11th |
| STARKIE E (WILLIAM ???) | 487610 | Pte | Labour Corps Area Coy 1036* |
| STARKIE EARL | 24262 | Pte | E Lancs 11th (S) 94 Bde 31 Div |
| STARKIE FRANK | 2560 | Pte | Guards-4 MGR * Formerly 13549 Scots Gds |
| STARKIE HARRY | S/10506 | Pte | Seaforth Hgds 1 19 Indian Bde 7 (Meerut)Div |
| STARKIE LEE | 21818 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| STARKIE LEONARD | 555 | Pte | RAMC ELFA 2/2 42 Div |
| STARKIE PARKER | 141943 | Gnr | RGA 146th Heavy Btty |
| STARKIE RICHARD | 701178 | Bdr | RFA C Bty 330 Bde TF(1st E Lan)Div |
| STARKIE WALTER | 541 | Pte | RAMC ELFA 2/2 TF 42 Div |
| STAVELEY EDMUND | 28233 | Pte | Yorkshire R 9(S)K-3 69 Bde 23 Div |
| STAVLEY GEORGE | 29408 | Pte | MGC (Inf)* Formerley 9659 Royal Fus |
| STAVLEY LISTER | 29409 | Pte | MGC (Inf)* Formerly 9658 Royal Fus |
| STEADMAN WILLIAM | 302668 | Pte | Manchester R 2*former 9036 L'Pool R |
| STELL HAROLD | 307098 | Pte | Lan Fus 2/8 TF 197 Bde 66 Div |
| STELL HARRY | 77124 | Gnr | RGA 24 Lancs & Cheshire Fire Command |
| STELL JACK | Lt | RAF 120 Sqd (3rd R/Scots) Plane RE8-E81 | |
| STEPHENS WILLIAM | 2154 | Pte | E Lancs 1/5 B Coy TF 126 Bde 42(E Lan)Div |
| STEPHENSON BETRAM | 90213 | Pte | MGC 145th Coy |
| STEPHENSON HENRY | 32536 | Pte | KORLR 1 12 Bde 36 Div |
| STEPHENSON ROBERT | 240450 | Pte | E Lancs 1 103 Bde 34 Div |
| STEPHENSON THOMAS | 81846 | Pte | Alberta R 10*Canadian Army |
| STEPHENSON THOMAS | 112013 | Pte | Royal Fus |
| STEPHENSON WILFRED | 58327 | Pte | Machine Gun Corps |
| STEVENS FRANCIS HARRY | K/9652 | Sko 1st | RN HMS Tipperary |
| STEVENS THOMAS (STEPHENS ???) | 581 | Pte | RAMC 2/2 ELFA |
| STEVENSON ALBERT VICTOR | 425361 | Pte | Manitoba Regt 8th Btn Canadian Army |
| STEVENSON LEONARD | 38646 | Pte | KORLR 1/4 TF 164Bde 55 Div |
| STEVENSON RICHARD | 16251 | Pte | Scottish Rifles 10th (S)K-2 46Bde15 Div E Co |
| STEVENSON WILLIAM | 452 | Pte | RAMC 2/2 ELFA |
| STEWARD ALBERT | 59469 | Pte | Cheshire R 8th B Coy |
| STEWART GEORGE WILLIAM | 131757 | Gnr | RGA 45th Anti/Aircraft Coy |
| STEWART JOHN | 46554 | A/Sgt | Manchester R 12(S)K-2 52 Bde 17 Div* |
| STOBBS FRED | 64705 | Pte | Kings L'Pool R 2 |
| STODDARD HUBERT | 303703 | Pte | MGC (Tanks) * |
| STOREY MATTHEW S | 242643 | Pte | KORLR 1/5 TF 166 Bde 55 Div |
| STOREY NORMAN | 13629 | Pte | Lan Fus 10(S)K-2 52 Bde 17 Div |
| STORR PERIVAL ALLAN | 141091 | Pte | MGC (Inf)* Formerly 6511 E Lancs |
| STORY HERBERT | 38357 | Pte | E Lancs 11(S) 94 Bde 31 Div |
| STOTT FREDERICK | 15582 | Pte | E Lancs 11(S) 94 Bde 31 Div |
| STOTT JOHN ALLAN | 53683 | Pte | Manchester R 12 * |
| STOTT JOHN ROBERT | 34702 | Pte | Lancs Fus 11th |
| STOUT THOMAS HITCHIN | 52946 | Pte | Manchesters 22nd |
| STOW FRED | 945 | Gunner | RMA |
| STOWE ALFRED | T/13321 | Farr/S/Sgt | ASC 37 Div Train. |
| STOWE F | Gnr | RFA | |
| STOWE JAMES WILLIAM | 16969 | Sgt | E Lancs 7(S)K-2 56 Bde 19 Div |
| STOWE ROBERT | 7548 | Pte | Shropshire Lt Inf 1 16 Bde 6 Div |
| STRICKLAND FRANCIS | 8696B | Pte | Coldstream Gds 3 1st Gds Div |
| STRINGER DAVID | 20/1134 | L/Cpl | Tyneside Scottish 20th |
| STRINGER GEORGE | Mar-51 | Pte | York & Lancs 1 83 Bde 28 Div |
| STRINGER HENRY | 5866 | Pte | E Lancs 1 11 Bde 4 Div |
| STRONG JAMES | 5058 | Pte | Borderers 2nd 20 Bde 7 Div |
| STUART JOHN WINDLE | 11496 | L/Cpl | RAOC 126th Coy |
| STUART WILLIAM HENRY | 50650 | Pte | Kings L'Pool R 17*(S)(1st City)84 Bde 30 Div |
| STUBBS HAROLD | 49116 | Pte | KORLR 1 12 Bde 36 Div |
| STUTTARD HARRY DENT * | 20770 | Pte | E Lancs |
| STUTTARD JOHN THOMAS | 37263 | Pte | RAMC |
| STUTTARD LEWIS | 221222 | Gnr | RFA B/Bty 150 Bde |
| STUTTARD REGINALD ARTHUR | 2836 | Cpl | Dragoon Gds 4(Royal Irish)2 Cal Bde Cal Div |
| STUTTARD SMITH | 27518 | Pte | E Lancs 8(S)K-3 74 Bde 25 Div |
| SUGDEN JAMES HENRY | 89619 | Pte | RAMC FA 39th |
| SUGDEN JOSEPH WHITTAKER | 24002 | CSM | E Lancs 1/5 TF 126 Bde 42 Div |
| SUGDEN LEONARD | L/1706 | Sgt | RFA A Btty 70th Bde |
| SULLINGS STEPHEN JOHN(CF) | Rev/Capt | RACC 54th | |
| SULLIVAN DANIEL | 35658 | Pte | E Lancs 11 (S) 94 Bde 31 Div |
| SULLIVAN DANIEL | 19987 | Pte | Welsh R 15(S)(Carmarthenshire)114 Bde 38 Div |
| SULLIVAN HUGH JAMES | 5077 | Pte | E Lancs 1 11 Bde 4 Div |
| SULLIVAN JOHN | 5459 | Cpl | Australian Army 10 Btn |
| SULLIVAN JOHN | 47026 | Pte | Lan Fus 15*(S)(1st Salford)96 Bde 32 Div |
| SUMMERS PETER | 44221 | Pte | Loyal NLR 1 1 Bde 1 Div |
| SUNDERLAND ALFRED | 5597 | L/Cpl | W Yorks 2 23 Bde 8 Div |
| SUNDERLAND CRAVEN | 26278 | Pte | Border R 1 87 Bde 29 Div |
| SUNDERLAND JOHN EDWARD | 6253 | Pte | MGC(Inf) * |
| SUNDERLAND THOMAS | 23985 | Pte | E Lancs 11(S)(Accrington Pals)94 Bde 31 Div |
| SUNDERLAND WILLIAM | 235252 | Pte | Kings L'Pool R 14*(S)K-3 65 Bde 22 Div |
| SUTCLIFFE BENJAMIN | 1772 | Pte | Hussars 8(Kings Royal Irish) |
| SUTCLIFFE FRED | 19715 | Pte | KORLR 8(S)K-3 76 Bde 3 Div |
| SUTCLIFFE GEORGE | 28811 | Pte | KORLR 8(S)*K-3 76 Bde 3 Div |
| SUTCLIFFE HENRY | 72735 | Gnr | RGA 140th Heavy Btty |
| SUTCLIFFE JOHN HENRY | 15898 | Pte | Scots Gds 2 3 Gds Bde Gds Div |
| SUTCLIFFE JOHN STEPHEN | 8716 | Pte | Lan Fus 11(S)K-3 74 Bde 25 Div A Coy |
| SUTCLIFFE JOSEPH HUBERT | 5146 | Pte | E Lancs 6(S)K-1 38 Bde 13 Div |
| SUTCLIFFE PERCY | 14634 | Pte | MGC (Inf) * |
| SUTCLIFFE THOMAS | 37480 | Pte | 1st Wiltshire Rgt |
| SUTCLIFFE TOM | 5828 | Pte | KRRC 2 2 Bde 1 Div |
| SUTCLIFFE WALTER HARRISON | 26846 | Pte | E Lancs 6th (S)K-1 38 Bde 13 Div |
| SUTCLIFFE WILLIAM | 7273 | L/Cpl | Lan Fus 11(S)K-3 74 Bde 25 Div |
| SUTCLIFFE WILLIAM | 297471 | Pioneer | RE 346 Road Construction Coy |
| SUTHERS JOSEPH | 12446 | Pte | Coldstream Gds 3 4th Gds Bde 2 Div |
| SWAIN ARTHUR | 32637 | Pte | Essex R 13*(S)(West Ham) 100 Bde 33 Div |
| SWAINSTON EDWARD | 208859 | L/Cpl | RE W Corps Signal Coy*Formerly Border R |
| SWALES PETER | 19271 | Pte | E Lancs 1st (MGC) 11 Bde 4 Div |
| SWEENEY MICHAEL | 16556 | Pte | Scottish Rifles 10(S)K-2 46 Bde 15 Div |
| SWEENEY MYLES | 5759 | Pte | E Lancs 7(S)K-2 56 Bde 19 Div |
| SWIFT WILLIAM | 241859 | Pte | E Lancs 2/4 TF 198 Bde 66 Div |
| SYKES DAN | 240992 | Pte | E Lancs 1/5 TF 126 Bde 42 Div |
| SYKES SAMUEL | 7655 | Pte | Lan Fus 2 12 Bde 4 Div |