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James, S = Sport. The Walther PPK/S is based on the 1968 sport design which has been immortalized on the silver screen as the preferred side arm of 007 agent James Bond. The PPK/S established a defining influence on the design of modern concealed carry firearms. This particular model features a double/single action trigger system with a 13.4lb DA trigger pull and an SA pull of 6.lbs. The PPK/S also features fixed front and rear sights, slide serrations which provide you with a non slip surface in which to operate the slide, and checkered panel grips. The beavertail Extension improves shooting comfort and stability. A manual safety is a standard feature along with internal slide stop and magazine release. The Walther PPK/S places a solid feel of reliable in the palm of your hands and carries with it a level of sophistication that other pistols are envious of.

S=Stainless. That is the main difference but the ppks is a newer updated version. And there are some other changes. http://www.differencebetween.net/object/difference-between-ppk-and-ppks/

https://waltherarms.com/ppk/

Ok to go ahead and further muddy the waters i also found this. ""S" stands for special (Spezial in German) and combines the PP frame with PPK barrel and slide. That's it... ;) ------There was only a PP Sport, no PPK. It featured long barrel, improved sights, handgrips and SA only." https://www.waltherforums.com/threads/what-does-the-s-stand-for-ppk-s.19567/