 " S & M " was recorded during Rihanna 's Last Girl on Earth Tour : the instrumental parts for the song were recorded by Eriksen and Miles Walker at Roc the Mic Studios in New York City and the Westlake Recording Studios in Los Angeles , and by Vee at The Bunker Studios in Paris . Rihanna 's vocals were recorded by Kuk Harrell and were produced by Harrell , Josh Gudwin and Marcos Tovar ; Bobby Campbell assisted in the singer 's vocal recording . Veronika Bozeman provided additional vocal production . The song was mixed by Vee at The Bunker Studios and by Phil Tan at The Ninja Beat Club in Atlanta , Georgia ; additional and assistant engineering was carried out by Damien Lewis . All instrumental production was completed by Eriksen , Hermansen and Vee . 
