S-Processor Laboratories is a research institute in School District 7 of Academy City that apparently deals with several medical-related sciences and technology. They also masquerade as an institute devoted to the research and cure of muscular dystrophy, that works in tandem with Mizuho Machines. In truth, the facility focuses on the creation of Sister clones of Misaka Mikoto, in order for Accelerator to attain SYSTEM for the Level 6 Shift.