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 Ballybofey and Stranorlar, twin towns in Ireland Belle & Sebastian, a Scottish band Billings & Spencer, a former manufacturer founded by Charles E. Billings and Christopher Miner Spencer Bloomsburg and Sullivan Railroad Briggs & Stratton, a large manufacturer of air-cooled gasoline engines Bronshtein and Semendyayev, a mathematics book Brothers & Sisters (2006 TV series), an American television series Brown & Sharpe, a brand of metrological tools and machine tools Buffalo and Susquehanna Railroad