FS, fS, and fs are two-letter abbreviations and may refer to many things.


Organizations and businesses

* Financial statements, the records of a business' financial activities
* Feasibility Study, a preliminary study undertaken to determine and document a project's viability
* Flagship Studios, a computer game company
* ForumStyles, a resource site for ZetaBoards
* Força Sindical, a Brazilian trade union
* United States Forest Service, part of the United States Department of Agriculture
* FS technology, a research project studied by IBM in the early 1970's aiming to develop a revolutionary line of computer products
* FS Studios, an art studios/production company
* Farm Sanctuary, an animal protection organization
* FamilySearch, a family history website for genealogy and family history research and networking


* Fountain Square, the traditional center of Cincinnati, Ohio. Many events are held here through out the year.
* "", a space combat simulation computer game
* Full Surface Records, an American record label
* Future Sight, a set in the card game "Magic: the Gathering"

Computing, technology, and machinery

* File Separator, a character in the C0 control code set
* File server, a form of disk storage
* File system, in computer science and database theory
* Friendster, a social networking website
* Full scale or FS, the maximum measurable value
* Fullscreen, the picture format as opposed to widescreen
* FS, a Mazda piston engine
* Future Shop, Canada's largest online and brick and mortar consumer electronics retailer
* Fallensword, a browser-based MMORPG

Transportation, geography, and places

* "Ferrocarril de Sóller", a railway on Majorca
* "Ferrovie dello Stato", the Italian railways
* French Southern Territories: FIPS PUB 10-4 territory code (excluding the Terre Adélie portion of Antarctica)
* Full Sail Real World Education, a university in Florida dedicated to real world education in the entertainment industry
* Servicios de Transportes Aéreos Fueguinos, IATA airline designator

Health and medicine

* Fibrin sealant, type of surgical tissue adhesive used during surgery to control bleeding


* Fin-stabilized projectiles, such as APFSDS or HEAT-FS (ammunition for tank guns)
* Fire Support, a military term
* Flight Sergeant, a non-commissioned officer in some air forces
* Flight Simulator, a simulator that tries to replicate the experience of flying for military personnel
* French Ship, a NATO prefix for ships of the French Navy


* Fourier series, a mathematical tool used for analyzing periodic functions
* f_s, symbol for the Nyquist rate


* Free Safety, one variation of the defensive back position in American football
* Free skating, the second part of a figure skating competition


* Franco's Spain, Francisco Franco's leadership of Spain
* FS numbers, symphonic musical compositions assigned by Dan Fog and Torben Schousboe to the works of the twentieth-century Danish composer Carl Nielsen


* femtosecond, an SI unit of time
* frameshift mutation, a genetic mutation


* femtosiemens, an SI unit of electric conductance

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