蘇 （ソ） Soviet Union

酥 （ソ） so (condensed milk product eaten in ancient Japan)

日ソ （ニッソ） Japan and the Soviet Union, Japanese-Soviet

中ソ （チュウソ） China and the Soviet Union, Soviet-Chinese, Sino-Soviet

蘇芳 （スオウ） sappanwood (Caesalpinia sappan), sappanwood dye (red in colour), layered colour (light brown on the front, dark red beneath)

蘇格蘭 （スコットランド） Scotland

蘇る （よみがえる） to be resurrected, to be resuscitated, to be rehabilitated, to be revived, to be refreshed, to be restored, to be recalled (e.g. memories), to be brought back