1. Smart, George Orme † 1917 2nd Lt. · 60 Squadron Royal Flying Corps Arras Flying Services Memorial
2. Smart, Robert Stanley 2nd Lt. · 306 Trench Mortar Battery, Dorsetshire Regiment
3. Smedley, J.R. Signaller · 7 Royal Warwickshire Regiment
4. Smeeth, Henry George 42 Field Ambulance Royal Army Medical Corps
5. Smirthwaite, J.V. L/Cpl. · 66 Labour Company
6. Smith Sgt.-Major
7. Smith, A.H. † 1917 Cyclist · South African Motor Cyclist Corps South Africa · Iringa Cemetery (Tanzania), III.A.3
8. Smith, C.M. Capt. · Chaplain to the Forces 50 Division Artillery
9. Smith, C.W.G. Cpl. · 10 Railway Company
10. Smith, J (?).F. Capt. · 6 Brigade R.F.A.
11. Smith, J (?).G.D.; F (?).G.D. 2nd Lt. · 2 Durham Light Infantry
12. Smith, J. Gunner
13. Smith, L.P. Gunner · 141 Heavy Battery, Royal Garrison Artillery
14. Smith, L.W.J. Pte.
15. Smith, M.C (?). Gunner · "C" Battery, 174 Brigade, 39 Division
16. Smith, P. R.S.
17. Smith, R. Lt. · Army Service Corps
18. Smith, T.H. L/Cpl. · 1/8 King's Liverpool Regiment
19. Smith, W.O. Capt. · 16 Lancashire Fusiliers
20. Smith, Alexander Bayneham ("Alex") † 1916 Cpl. · B Company, 1/5 Durham Light Infantry Thiepval Memorial, Pier and Face 14 A and 15 C.
21. Smith, Anderson 2nd Lt. · 154 Heavy Battery, Royal Garrison Artillery
22. Smith, Archibald Stanley Gunner · Royal Field Artillery
23. Smith, Arthur Edward
24. Smith, Bernard William L/Cpl. · 2 Coldstream Guards
25. Smith, Charles 2nd Lt. · 1 West Yorkshire Regiment

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