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B&S may refer to:

  • Bachelor and Spinster Balls, parties for rural singles in Australia
  • Ball and socket, a type of joint in anatomy and engineering
  • Belle & Sebastian, a Scottish band
  • Briggs & Stratton, a large manufacturer of air-cooled gasoline engines
  • Brothers & Sisters (2006 TV series), an American television series
  • Brown & Sharpe, a brand of metrological tools and machine tools
  • Buffalo and Susquehanna Railroad
  • Bloomsburg and Sullivan Railroad