Alan Howard Hair & Beauty Supplies and Ossur UK are the latest tenants to sign at the industrial scheme near Stockport.
Alan Howard Hair & Beauty Supplies took a 15,000 sq ft headquarter office and warehouse unit on a freehold basis.
Prosthetics supplier Ossur UK agreed a new 15-year lease on a 13,000 sq ft head office and warehouse facility.
Initial S:Park phases have already been sold to Infinity Nissan, The Big Yellow Storage Company and Guy Salmon for its new Land Rover and Jaguar dealership. The 28,000 sq ft development is located at Junction 27 of the M60.
Alastair King, property director at Chancerygate, said: "As a result of these pre-sale and pre-let deals we made the decision to build a further phase speculatively, which we believe are the first speculative units to be built in Greater Manchester since the economic downturn."
The speculative units range in size from 5,700 sq ft to 22,600 sq ft and are due for completion March 2013.
King added: "There is now significant interest and one unit of 7,000 sq ft is already under offer."
Rick Davies of Davies Harrison, joint agents for the scheme, said: "Stockport is an area that is currently enjoying considerable investment and S:Park has firmly positioned itself as one of the most prominent business parks in the North West."
The remaining 3.5 acre third phase is available for design-and-build opportunities, on either a freehold or leasehold basis for units up to 70,000 sq ft.
Joint agents for the scheme are Davies Harrison and Jones Lang LaSalle.