SAGAR ARTHUR 32644 Pte 9 Essex R(S)K-1 35 Bde 12 Div
  SAGAR ARTHUR 235478 Pte 1/5 Lan Fus TF 125 Bde 42 Div
  SAGAR 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
  SAWYER EDWARD 7819 CSM E Lancs 2nd 24 Bde 8 Div
  SCHOFIELD EDWARD 34962 L/Cpl E Lancs 2/5th 198 Bde 66 Div
  SCHOFIELD FRED 45403 Pte Labour Corps *
  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 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 ERNEST 34264 Pte 10 Lan Fus(S)K-2 52 Bde 17 Div
  SCHOLFIELD HAROLD 291907 Pte Cheshire R 15(S)(1 Birkenhead)105 Bde 35 Div
  SCHOLFIELD JAMES 10241 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 13761 Pte E Lancs 2 25 Bde 8 Div
  SCOTT WILLIAM 5742 Pte E Lancs 1 11 Bde 4 Div
  SCOTT WILLIAM MAYOR 73817 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)(1st 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
  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 JOHN 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
  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   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
  SHEPPARD WILLIAM M2/120505 Sgt RASC
  SHERBURN HARRY 16563 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
  SHIPLEY 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
  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
  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 EDWARD 49231 Pte Lan Fus 10(S)K-2 74 Bde 25 Div
  SMITH EDWARD 724705 Pte Canadian Inf 109th Alberta Rg
  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 394131 Pte Employment Coy 711 Labour Corps*
  SMITH HARRY HANSON S/24651 Pte Rifle Bde 2 25 Bde 8 Div
  SMITH HENRY MM & Bar 9970 Pte E Lancs 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 (True name 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 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 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 ARTHUR 24170 Pte Kings Liverpool Regiment 13th
  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 TOM 439815 Sgt Manitobar R 52(New Ontario)R Canadian Army
  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 MM 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 HARRY 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 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
  STARKIE WILLIAM 487610 Pte Labour Corps Area Coy 1036*
  STAVELEY EDMUND 28233 Pte Yorkshire R 9(S)K-3 69 Bde 23 Div
  STAVELEY GEORGE 29408 Pte MGC (Inf)* Formerley 9659 Royal Fus
  STAVELEY 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 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
  STEVENSON WILLIAM 7824 Pte 11th Lancashire Fusiliers
  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
  STOTT WILLIAM MAYOR 73817 Pte RWF 2 115 Bde 38 Div
  STOUT THOMAS HITCHIN 52946 Pte Manchesters 22nd
  STOW FRED 945 Gunner RMA
  STOWE ALFRED T/13321 Farr/S/Sgt ASC 37 Div Train.
  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 3/3651 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 (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   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