| | Name | Rank | ASN | Unit | Campaign | | Smith, William C. | Pfc | | 117/B, 117/Hq | |
| Smith, William C. (2) | T/4 | | 823 TD/C | |
| Smith, William D. | Pfc | | 743 Tank/Hq | |
| Smith, William F. | | | 119/G | |
| Smith, William J. | | | 113 FA/1st | |
| Smith, William J. (2) | | | 531 AAA/Btry C | |
| Smith, William L. | T/5 | | 118 FA/Hq | |
| Smith, William W. | Pvt | 34391157 | 117 | |
| Smith, Willis H. | Pvt | | 113 FA/B | |
| Smithdeal, John D. | | | 117 | |
| Smithdeal, John G, | Pfc | | 117/1st/Hq | N,NF |
| Smither, Charles G. | Major | O-1303564 | 119/Hq | |
| Smitherman, Robert Lee | TSgt | 20454331 | 120/G | |
| Smithson, John E. | T/5 | | 743 Tank/A | |
| Smithson, Lehi Leroy | Pfc | 39851231 | 119/G | |
| Smithson, Robert H. | Pvt | 37685056 | 120/K | N, |
| Smoak, Dan A. | T/4 | | 730 Ord/Auto/Engine Bay | |
| Smoak, Harry B. | 1st Lt | | 118 Inf/2nd, 118 Inf/F, 118 Inf/E | |
| Smoak, James H. | Pfc | 34385157 | 119/2nd | |
| Smothers, Willie T. | Cpl | | 117/AT | |
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