Can an s corporation own another s corporation? Some of the members are the same.

No.

The only difference between an S corporation and a C corporation is how it is treated for tax purposes. The Internal Revenue Code doesn't allow a corporation to take advantage of Subchapter S if it is owned by another corporation.

http://en.wikipedia.org/wiki/S_corporation

Yes. If it is wholly owned. One S Corp can be the parent company to another S Corp if ownership is at 100%. In that instance, for tax purposes, everything is reported under the parent company, and the owned S Corp is treated like a division within the other S Corp that owns it, not a separate entity. State law however still treats the two as separate entities.

Federal law permits a federal S corporation to own a 100 percent ownership interest in another corporation, known as a The owned company in that case is called a "Qualified Subchapter S Subsidiary (QSSS)". Under federal law, upon election of the parent federal S Corporation, the two corporations are treated as a single entity and the assets, liabilities, income, deductions and credits of the wholly owned subsidiary are treated as if they belonged to the parent corporation.