| NAICS | NAICS TEXT | SIC | SIC TEXT | 
| 11212 | Dairy Cattle and Milk Production | 0241 | Dairy Farms | 
| 42243 | Dairy Product (except Dried or Canned) Wholesalers | 5143 | Dairy Products, Except Dried or Canned | 
| 31151 | Dairy Product (except Frozen) Manufacturing | ---- | (No conversion) | 
| 3115 | Dairy Product Manufacturing | ---- | (No conversion) | 
| 71112 | Dance Companies | 7922 | Theatrical Producers (Except Motion Pictures) and Miscellaneous Theatrical Services (ballet and dance companies) | 
| 5142 | Data Processing Services | ---- | (No conversion) | 
| 51421 | Data Processing Services | 7374 | Computer Processing and Data Preparation and Processing Services | 
| 51421 | Data Processing Services | 7379 | Computer Related Services, NEC (disk and diskette conversion and recertification) | 
| 51421 | Data Processing Services | 7389 | Business Services, NEC (microfilm services) | 
| 51114 | Database and Directory Publishers | 2741 | Miscellaneous Publishing (database publishers) | 
| 51114 | Database and Directory Publishers | 7331 | Direct Mail Advertising Services (mailing list compilers) | 
| 8122 | Death Care Services | ---- | (No conversion) | 
| 483111 | Deep Sea Freight Transportation | 4412 | Deep Sea Foreign Transportation of Freight | 
| 483112 | Deep Sea Passenger Transportation | 4481 | Deep Sea Transportation of Passengers, Except by Ferry (deep sea activities) | 
| 4831 | Deep Sea, Coastal, and Great Lakes Water Transportation | ---- | (No conversion) | 
| 48311 | Deep Sea, Coastal, and Great Lakes Water Transportation | ---- | (No conversion) | 
| 339114 | Dental Equipment and Supplies Manufacturing | 3843 | Dental Equipment and Supplies | 
| 339116 | Dental Laboratories | 8072 | Dental Laboratories | 
| 4521 | Department Stores | ---- | (No conversion) | 
| 45211 | Department Stores | 5311 | Department Stores | 
| 5221 | Depository Credit Intermediation | ---- | (No conversion) | 
| 621512 | Diagnostic Imaging Centers | 8071 | Medical Laboratories (diagnostic imaging centers) | 
| 322231 | Die-Cut Paper and Paperboard Office Supplies Manufacturing | 2675 | Die-Cut Paper and Paperboard and Cardboard (file folders, tabulating cards, and other paper and paperboard office supplies) | 
| 322231 | Die-Cut Paper and Paperboard Office Supplies Manufacturing | 2679 | Converted Paper and Paperboard Products, NEC (paper supplies for business machines and other paper office supplies) | 
| 812191 | Diet and Weight Reducing Centers | 7299 | Miscellaneous Personal Services, NEC (diet and weight reducing services) | 
| 323115 | Digital Printing | 2759 | Commercial Printing, NEC (digital printing, except quick printing) | 
| 212311 | Dimension Stone Mining and Quarrying | 1411 | Dimension Stone | 
| 524114 | Direct Health and Medical Insurance Carriers | 6321 | Accident and Health Insurance (health and medical insurers-direct) | 
| 524114 | Direct Health and Medical Insurance Carriers | 6324 | Hospital and Medical Service Plans (health and medical insurers-direct) | 
| 52412 | Direct Insurance (except Life, Health, and Medical) Carriers | ---- | (No conversion) | 
| 524113 | Direct Life Insurance Carriers | 6311 | Life Insurance (life insurers-direct) | 
| 524113 | Direct Life Insurance Carriers | 6321 | Accident and Health Insurance (disability insurers-direct) | 
| 52411 | Direct Life, Health, and Medical Insurance Carriers | ---- | (No conversion) | 
| 54186 | Direct Mail Advertising | 7331 | Direct Mail Advertising Services (except mailing list compilers) | 
| 524126 | Direct Property and Casualty Insurance Carriers | 6331 | Fire, Marine, and Casualty Insurance (fire, marine, and casualty insurers-direct, except contact lens insurance) | 
| 524126 | Direct Property and Casualty Insurance Carriers | 6351 | Surety Insurance (financial responsibility insurers-direct) | 
| 4543 | Direct Selling Establishments | ---- | (No conversion) | 
| 524127 | Direct Title Insurance Carriers | 6361 | Title Insurance (title insurers-direct) | 
| 54185 | Display Advertising | 7312 | Outdoor Advertising Services | 
| 54185 | Display Advertising | 7319 | Advertising, NEC (display advertising, except outdoor) | 
| 31214 | Distilleries | 2085 | Distilled and Blended Liquors (except applejack) | 
| 56141 | Document Preparation Services | 7338 | Secretarial and Court Reporting (except court reporting) | 
| 311111 | Dog and Cat Food Manufacturing | 2047 | Dog and Cat Food | 
| 339931 | Doll and Stuffed Toy Manufacturing | 3942 | Dolls and Stuffed Toys | 
| 33993 | Doll, Toy, and Game Manufacturing | ---- | (No conversion) | 
| 54134 | Drafting Services | 7389 | Business Services, NEC (drafting service) | 
| 311423 | Dried and Dehydrated Food Manufacturing | 2034 | Dried and Dehydrated Fruits, Vegetables and Soup Mixes (except vegetable flour and soup mixes made from purchased dried and dehydrated ingredients made in dehydration plants) | 
| 311423 | Dried and Dehydrated Food Manufacturing | 2099 | Food Preparation, NEC (bouillon, and potatoes dried and packaged with other ingredients) | 
| 213111 | Drilling Oil and Gas Wells | 1381 | Drilling Oil and Gas Wells | 
| 7224 | Drinking Places (Alcoholic Beverages) | ---- | (No conversion) | 
| 72241 | Drinking Places (Alcoholic Beverages) | 5813 | Drinking Places (alcoholic beverages) | 
| 512132 | Drive-In Motion Picture Theaters | 7833 | Drive-In Motion Picture Theaters | 
| 4222 | Drugs and Druggists' Sundries Wholesalers | ---- | (No conversion) | 
| 42221 | Drugs and Druggists' Sundries Wholesalers | 5122 | Drugs, Drug Proprietaries, and Druggists' Sundries | 
| 311823 | Dry Pasta Manufacturing | 2098 | Macaroni, Spaghetti, Vermicelli and Noodles | 
| 311823 | Dry Pasta Manufacturing | 2099 | Food Preparations, NEC (dry pasta packaged with other ingredients made in dry pasta plants) | 
| 11113 | Dry Pea and Bean Farming | 0119 | Cash Grains, NEC (dry pea and bean farms) | 
| 311514 | Dry, Condensed, and Evaporated Dairy Product Manufacturing | 2023 | Dry, Condensed and Evaporated Dairy Products | 
| 311514 | Dry, Condensed, and Evaporated Dairy Product Manufacturing | 2026 | Fluid Milk (ultra-high temperature) | 
| 8123 | Drycleaning and Laundry Services | ---- | (No conversion) | 
| 81232 | Drycleaning and Laundry Services (except Coin-Operated) | 7211 | Power Laundries, Family and Commercial | 
| 81232 | Drycleaning and Laundry Services (except Coin-Operated) | 7212 | Garment Pressing, and Agents for Laundries and Drycleaners | 
| 81232 | Drycleaning and Laundry Services (except Coin-Operated) | 7216 | Drycleaning Plants, Except Rug Cleaning | 
| 81232 | Drycleaning and Laundry Services (except Coin-Operated) | 7219 | Laundry and Garment Services, NEC (except diaper service and clothing alteration and repair) | 
| 81232 | Drycleaning and Laundry Services (except Coin-Operated) | 7389 | Business Services, NEC (apparel pressing service for the trade) | 
| 23542 | Drywall, Plastering, Acoustical, and Insulation Contractors | 1742 | Plastering, Drywall, Acoustical, and Insulation Work | 
| 23542 | Drywall, Plastering, Acoustical, and Insulation Contractors | 1743 | Terrazzo, Tile, Marble and Mosaic work (fresco work) | 
| 23542 | Drywall, Plastering, Acoustical, and Insulation Contractors | 1771 | Concrete Work (stucco construction) | 
| 11213 | Dual Purpose Cattle Ranching and Farming | ---- | (No conversion) |