USS S-26 (SS-131)
|Builder||Bethlehem Shipbuilding Corporation|
|Laid down||7 November 1919|
|Launched||22 August 1922|
|Commissioned||15 October 1923|
|Fate||Sunk after being accidentally rammed by PC-460 in the Gulf of Panama, 24 January 1942|
|Class and type||S-class submarine|
|Length||219 ft 3 in (66.83 m)|
|Beam||20 ft 8 in (6.30 m)|
|Draft||15 ft 11 in (4.85 m)|
|Complement||42 officers and men|
Her keel was laid down on 7 November 1919 by Bethlehem Shipbuilding Corporation's Fore River Shipyard in Quincy, Massachusetts. She launched on 22 August 1922 sponsored by Mrs. Carlos Bean, and commissioned on 15 October 1923 with Lieutenant Edmund W. Burrough in command.
Operating out of New London, Connecticut from 1923 to 1925, S-26 visited St. Thomas and Trinidad from January to April 1924, and Hawaii from 27 April to 30 May 1925. Cruising from California ports, mainly Mare Island, San Diego, and San Pedro, California, S-26 visited Hawaii in the summers of 1927–1930. She also served in the Panama Canal area from March to May 1927, and in February 1929. Departing San Diego on 1 December 1930, she arrived at Pearl Harbor on 12 December. From then into 1938, S-26 served at Pearl Harbor. Sailing from there on 15 October 1938, she returned to New London on 25 March 1939. Entering a period of partial duty on 15 April that year, she resumed full duty on 1 July 1940.
After escorting a division of four S-Class submarines out of the harbor of Balboa, Panama on the Pacific Ocean side of the Panama Canal, PC-460 executed a 180 degree turn to return to port. Although PC-460 did signal her intentions, the message was received by only one submarine in the formation and not the S-26. Although PC-460 noticed S-26 prior to the collision and attempted to back her engines and made evasive maneuvers, the two vessels collided. S-26 was struck amidships on her starboard side and sank within seconds. 
Three men (the captain, executive officer, and a lookout) survived, and three officers and 43 crew members were killed. Though divers were sent down to the wreck over the following days, her hull was not salvaged.