There are 64 unique child surnames beginning with S:

Safily	Safty	Sager	Sambower	Sandels	Sanderson	Sappin
Sayman	Schlagel	Schmeck	Schmidt	Schoeller	Schurick	Schwartzkopf
Scott	Seaman	Selby	Seymour	Shaffer	Shanks	Sharp
Shaw	Shay	Shelfmass	Sherman	Sheyer	Shinahay	Shipman
Shirk	Shisler	Shour	Show	Shriver	Shuster	Sidewell
Sigler	Sim	Simpson	Skidmore	Slattery	Smith	Snell
Snider	Snodgrass	Snyder	Sole	Southard	Spain	Sparks
Spicer	Springer	Sterling	Stewart	Stiles	Stone	Stoneraker
Stout	Strohm	Stumban	Sughrall	Sullivan	Summerville	Supler
Swartz

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