- Syd's Bar 121Level 6 Westpac Plaza 50- 60 Margaret St, Sydney, NSW
- Takeru Japanese Cuisine 122Shp10/ 339-345 Sussex St, Sydney, NSW
- Taste of Shanghai 123Shp 907/ 644 George St, Sydney, NSW
- Sydney Room 124Pitt St, Sydney, NSW
- Marks Eatery 12542 Wentworth Ave, Sydney, NSW
- Masuya Japanese Seafood Restaurant 126Basement Level 12- 14 O'Connell St, Sydney, NSW
- Sushi Bluefin 127420 Burwood Rd, Sydney, NSW
- Sushi Hotaru 128The Galeries Victoria RP1 500 George St, Sydney, NSW
- Sushi Tei 1291 Chifley Square Cnr of Elizabeth St and Hunter St, Sydney, NSW
- Sushia Izakaya & Bar 130Shp 4/ 20 Bond St, Sydney, NSW
- Sweeney Thai & Continental Food 131Level 2 236 Clarence St, Sydney, NSW
- Sydney City Centre Furnished 1327 Elizabeth St, Sydney, NSW
- Sydney Cove Oyster Bar 1331 Circular Quay East, Sydney, NSW
- Sydney Madang Restaurant 134371a Pitt St, Sydney, NSW
- Sticky Rice Japanese Restaurant 135Shop 10.19 World Square Shopping Centre 644 Georges St, Sydney, NSW
- Sub York Cafe 13636 York St, Sydney, NSW
- Subsolo 137161 King St, Sydney, NSW
- Suminoya Japansese Restaurant 1381 Hosking Pl, Sydney, NSW
- Shipleys 13968 Darling Harbour, Sydney, NSW
- Shipleys (Holiday Inn) 14068 Harbour St, Sydney, NSW
- Siam Thai 141754-756 Princess Hwy, Sydney, NSW
- Silk Thai 142International Air Port, Sydney, NSW
- Sky Lounge 14386-100 Market St, Sydney, NSW
- Sky Phoenix 144Shop 6001 Westfield Sydney 77 Castlereagh St, Sydney, NSW
- Snappa Head Restaurant 145111 York St, Sydney, NSW
- Sosumi Sushi Train (at GPO) 146Lower Ground Floor No. 1 Martin Pl, Sydney, NSW
- South Pacific Chinese Restaurant 14712 Loftus St, Sydney, NSW
- South Steyne Floating Restaurant 148Harbourside Jetty Cockle Bay, Sydney, NSW
- South Steyne Waterfront Restaurant 149Harbourside Jetty, Sydney, NSW
- Sphere Restaurant 150389 Pitt St, Sydney, NSW