| Cowes, Commercial | 
| Warne Frederick A., picture frame maker, 4 Shooter's hill | 
| Warne James Augustine, tailor, Medina house, Birmingham road | 
| Watch House (Albert P. Rankin, preventive officer), Watch House lane | 
| Waters Frederick Charles Waters, Horse & Groom P.H., Union road | 
| Watkins John Edward clerk to Cowes Urban District Council & clerk & registrar to Cemetery, Northwood house | 
| Watts Edward & Sons, yacht decorators, Medina road | 
| Webb John William, cafe, 39 High street | 
| Webster John William, surveyor & engineer of Water Works to the Urban District Council, Northwood house | 
| Weddel W. & Co. Ltd., meat importers, 121 High street | 
| Weeks Ltd., confectioners, 2 & 3 High street | 
| Westbrook T. & Son, builders & contractors, decorators & plumbers, Market hill | 
| Westminster Bank Ltd. (branch) (S. W. Rayner, manager), 82High street; head office, 41 Lothbury, London E C 2 | 
| Westmore Matilda (Mrs.), shopkeeper, Bernard road | 
| Westmuckett William, news agent, Cross street | 
| Wheeler Harriet (Mrs.), teacher of music, 6 York street | 
| Wheeler Henry Haven, plumber &c. 85 High street | 
| Whitcher Harry, outfitter, 120 High street | 
| White Henry Charles, fruiterer, 78 High street | 
| White James, boot repairer, 69a, Pelham road | 
| White S. Samuel & Co. Limited, ship builders, Medina road | 
| White William & Sons (Cowes) Ltd. engineers &c. 128 High street | 
| Whites Timothy & Taylors Ltd. chemists 17, & ironmongers, 18, High street | 
| Whitting Leonard T. mngr. to the National Provincial Bank Ltd. 104 High street | 
| Wigley Harry, confectioner, 12 Shooter's hill | 
| Williams Charles Henry, confectioner, 12 Birmingham road | 
| Williams Eliz. Rhoda (Mrs.), greengrocer, 52 Arctic road | 
| Willis Herbert John, hair dresser, 7 Shooter's hill | 
| Wingham Harry Charles, Duke of York P.H., York street | 
| Wood Alfred Edward, confectioner, Mill Hill road | 
| Woode Francis W., insurance agent, Hay Tor, Mill Hill road | 
| Woodford Edward, boot repairer, Denmark road | 
| Woodford John, inspector of police, County Police office, Birmingham road | 
| Woods James G., baker, Fellows road | 
| Woodyear & Sons, drapers, 92 High street | 
| Woolworth F. W. & Co. Ltd., bazaar, 6 High street | 
| World's Stores Limited, grocers, 16 High street | 
| Wyatt Charles Herbert, butcher, 1 Birmingham road | 
| Wyatt George Adolphus & Son, upholsterers, 8 & 9 Shooter's hill | 
| Yell Bros. Ltd., printers, Vectis hall, Denmark road | 
| Cowes - Gurnard, Private | 
| Davison Miss, Seabrook | 
| Day Mrs., Ramada | 
| Fenning Alfred E., Northcliffe | 
| Greenham Rev. William Dudley W., M.A. (curate in charge), All Saints' lodge | 
| Herbert Capt. George, Solent Lawn | 
| Hewitt Misses, Spring vale | 
| Litchfield Frank, Solent croft | 
| Lynch-Blosse P. W., Lae | 
| Marshall Percy, Taly Bont | 
| Oldham Miss, Auld Reekie | 
| Rhodes Arthur G., White lodge | 
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