| Registered Name | Owner / Club | Status |
|---|---|---|
| Smart Coin | Bernie Foley Cheval | Approved |
| Smart Decision | Clare Fitzsimons Ashbrook | Approved |
| Smart Princess (IRE) | Nicola Holmes Tara Hill | Approved |
| Smiling Syd | Aine Griffin Highland Lodge | Approved |
| Smithy Breeze | John McDaid Donegal Gaeltacht | Approved |
| Smog (IRE) | Tessa Nielsen Castle Carraig | Approved |
| Smoke Eye Joe | Enda McKenna Castle Leslie | Approved |
| Smokey Bay (IRE) | Ruth Cody Boyneside | Approved |
| Smokey Dancer | Joanne Hannigan Cheval | Approved |
| Smokey Joe | Finola Murphy Benbulben | Approved |
| Smokey Patrick | Josepha Hunt Tyrell Castle Hill | Approved |
| Smokey Valentine | Marie Foster North Cork | Approved |
| Smokey Velvet | Sarah Reilly Border Counties | Approved |
| Smuggler | Martina Boyle Letterkenny | Approved |
| Smullens Pride | Lisa Smullen Ballyteague | Approved |