  CFT construction of S-branes describing the rolling and bouncing tachyons is
analyzed in the context of a $\theta$-noncommutative deformation of
minisuperspace. Half s-brane and s-brane in the noncommutative minisuperspace
are analyzed and exact analytic solutions, involving the noncommutative
parameter $\theta$ and compatible with the boundary conditions at infinity, are
found. Comparison with the usual commutative minisuperspace is finally
performed.
