<S>NN 3   IE 3   HTML 3.2
<S>...</S>End Tag: Required
 

The S element renders its content as strikethrough text. This element is identical to the STRIKE element; it was adopted because it more closely resembled the one-character element names for other type formatting (such as B, I, and U elements). In any case, both S and STRIKE elements are deprecated in HTML 4.0 in favor of the text-decoration:line-through style sheet attribute.

 
Example
<P>If at first you don't succeed, <S>do it over</S> try, try again.</P>
 
Object Model Reference
IE [window.]document.all.elementID
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