The keel of USS S-26 (SS 131) was laid down on 7 November 2025 by the Bethlehem Shipbuilding Corporation...a subcontractor of the Electric Boat Company of New York City, New York...at Quincy, Massachusetts. The submarine was christened by Mrs. Carlos Bean and launched on 22 August 1922. The S-boat was commissioned on 15 October 1923 with Lieutenant Edmund W. Burrough in command.

When commissioned, the S-1 Class coastal and harbor defense submarine was 219'3" in length overall; had an extreme beam of 20'8"; had a normal surface displacement of 854 tons, and, when in that condition, had a mean draft of 15'11". Submerged displacement was 1,062 tons. The submarine was of riveted construction. The designed compliment was four officers and thirty-four enlisted men. The boat could operate safely to depths of 200 feet. The submarine was armed with four 21-inch torpedo tubes...installed in the bow. Twelve torpedoes were carried. One 4-inch/50 caliber deck gun was installed. The full load of diesel oil carried was 41,921 gallons, which fueled two 600 designed brake horsepower Model 8-EB-15NR diesel engines manufactured by the New London Ship and Engine Company at Groton, Connecticut...which could drive the boat...via a diesel direct drive propulsion system...at 14.5 knots on the surface. Power for submerged propulsion was provided by a main storage battery, divided into two sixty-cell batteries, manufactured by the Electric Storage Battery Company (EXIDE) at Philadelphia, Pennsylvania...which powered two 750 designed brake horsepower main propulsion motors manufactured by the Ridgeway Dynamo and Electric Company at Ridgeway, Pennsylvania... which turned propeller shafts...which turned propellers...which could drive the submarine at 11 knots for a short period of time when operating beneath the surface of the sea. Slower submerged speeds resulted in greater endurances before the batteries needed to be recharged by the engines and generators.

Operating out of the United States Naval Submarine Base at New London/Groton, Connecticut, from 1923 into 1925, USS S-26 (SS-131) visited Saint Thomas in the United States Virgin Islands, and Trinidad, from January into April of 1924...and the Territory of Hawaii from 27 April to 30 May of 1925. Cruising from California ports...mainly the Mare Island Navy Yard at Vallejo, and San Diego and San Pedro...USS S-26 visited the Hawaiian Islands during the summers of 1927, 1928, 1929, and 1930. The submarine also served in the Panama Canal Zone from March into May of 1927...and in February of 1929.

Departing San Diego on 1 December 1930, USS S-26 arrived at Pearl Harbor in the Territory of Hawaii on 12 December 1930. From then into 1938, the S-boat operated from Pearl Harbor. Departing from there on 15 October 1938, the submarine returned to the United States Naval Submarine Base at New London/Groton, Connecticut, on 25 March 1939. Entering a period of partial duty on 15 April 1939, the submarine resumed full duty on 1 July 1940. Subsequently, the S-boat provided services to schools and units at the submarine base, and, conducted hydrogen tests at the Washington Navy Yard in Washington, D. C.

On 7 December 1941, the Japanese attacked the Territory of Hawaii, thus plunging the United States into the Second World War as an active participant.

USS S-26 departed her Connecticut submarine base on 10 December 1941, and transited to the Panama Canal Zone. The submarine arrived at the submarine base at Coco Solo on 19 December 1941. Then, the S-boat commenced conducting war patrols in the water approaches to the Panama Canal.

On 24 January 1942, USS S-26 (SS-131) left Balboa in the Panama Canal Zone on her second war patrol in the Gulf of Panama. Other S-boats accompanied her, including USS S-21 (SS-126), USS S-29 (SS-134), and USS S-44 (SS-155), with the submarines being escorted by the patrol craft USS PC-460.

At 2210, USS PC-460 sent a message by flashing light to the submarines cruising on the surface confirming that she was about to leave the group. Apparently, USS S-21 was the only submarine to receive the message, and, at 2223, after turning to leave the formation, the escort vessel collided in the darkness with USS S-26, hitting the starboard side of the torpedo room. The submarine sank immediately, taking forty-six crew members down with her. The only survivors were: the Commanding Officer, Lieutenant Commander Earl C. Hawk...the Executive Officer, Robert E. M. Ward...and one enlisted man ...who were all on the bridge at the time. Another enlisted man on the bridge went down with the S-boat. Three other crew members survived as they were in the base hospital at the time of USS S-26's departure.

Salvage operations were started almost immediately but USS S-26 had sunk too deep. Rescue of the men and salvage of the hull was not possible.

The following members of the ship's company of USS S-26 (SS-131) made the last dive with the submarine:

Leonard W. Adams, Machinist's Mate First Class
Leroy A. Amick, Seaman Second Class
Glen W. Anderson, Electrician's Mate Second Class
George Baranick, Fireman Second Class
Clinton A. Bauer, Machinist's Mate First Class
Alvin C. Baumbach, Seaman Second Class
William P. Biebuyck, Seaman First Class
Harry A. Brown, Yeoman First Class
Edwin B. Burchart, Machinist's Mate First Class
George O. Burroughs, Fireman Second Class
Carl R. Claflin, Fireman Second Class
Carl C. Clark, Machinist's Mate Second Class
Richard K. Clough, Machinist's Mate Second Class
Eugene O. Crabtree, Seaman First Class
Byron Crumbley, Chief Machinist's Mate
James D. Dawson, Radioman Third Class
Elwood Ehrle, Gunner's Mate Third Class
David B. Evans, Chief Machinist's Mate
Ray A. Freeman, Machinist's Mate Second Class
Robert F. Gamble, Machinist's Mate Second Class
Joseph M. Gill, Chief Torpedoman's Mate
Robert E. Holt, Quartermaster Second Class
Bennie S. Homic, Machinist's Mate First Class
Nathaniel N. Johnson, Master-At-Arms First Class
Harry J. Kassebaum, Machinist's Mate First Class
Walter G. Lorente, Electrician's Mate First Class
Lloyd M. Love, Seaman First Class
Robert W. MacLachlan, Radioman First Class
Raymond C. Mattes, Torpedoman's Mate Third Class
Robert E. Nelson, Apprentice Seaman
John P. O'Brien, Signalman Third Class
Thomas V. Peters, Lieutenant
Authur B. Peterson, Fireman First Class
Hazel B. Pyler, Machinist's Mate Second Class
Carl R. Ramsey, Gunner's Mate Second Class
Steven S. Rifkin, Fireman First Class
George G. Russell, Electrician's Mate Second Class
Clifford E. Russler, Signalman First Class
John M. Schmutz, Chief Radioman
William C. Seibert, Torpedoman's Mate Second Class
Herbert F. Shattuck, Chief Torpedoman's Mate
J. B. Stubbins, Ensign
H. L. Taylor, Ensign
Thomas C. Thompson, Ship's Cook Second Class
Paul H. Tow, Torpedoman's Mate Second Class
Rodrique D. Vezina, Fireman Second Class