| | Name | Rank | ASN | Unit | Campaign | | Smetak, George | | | 117 | |
| Smetana, William A. | Cpl | | 117/A | CE |
| Smigielski, Francis J. | T/5 | 32830662 | 105 Eng | |
| Smiley, Arthur G. | SSgt | | 117/E | |
| Smiley, Charles R. | T/5 | 16122908 | 120/Unk Co | |
| Smiley, John R. | Sgt | | 120/B | |
| Smiley, Spencer J. | Sgt | 20455363 | 119/SVC | |
| Smith, Addison R. | T/5 | | 743 Tank/Hq | |
| Smith, Albert A. | 1st Lt. | O-1304132 | 120/Unk Co | |
| Smith, Albert L. | 1st Lt | O-1111363 | 105 Eng/C | |
| Smith, Albert N. | Pvt | 33857860 | 120/B | |
| Smith, Albert W. | T/5 | 31232963 | 120/Unk Co | |
| Smith, Alton (NMI), Jr. | 1st Lt. | O-1293137 | 120/SVC, 120/H | |
| Smith, Angus T. | WOJG | W-2113547 | 120/SVC, 118 FA, 230 | |
| Smith, Arthur A. | Pfc | 31232918 | 119/K | |
| Smith, Arthur W. | Cpl | 34372173 | 113 FA/A | |
| Smith, Atlas H. | Pfc | 38711964 | 119/Unk Co | |
| Smith, Bernard C. | Pfc | | 30 Signal Co | |
| Smith, Billy K. | Pfc | | 117/1st/Hq | NF,R,A,CE |
| Smith, Boyd A. | Pvt | 20422677 | 105 Eng | |
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