| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
|---|
| Şabriyān | city | Muhafazat Arbil | Iraq | 36.2505556 | 43.9058333 | 1158 | 8733 |
| Şadr | city | Muhafazat Arbil | Iraq | 36.7547222 | 44.4338889 | 2152 | 8677 |
| Şafīyah | city | Muhafazat Arbil | Iraq | 36.1972222 | 43.5880556 | 780 | 7758 |
| Şalāḩ ad Dīn | city | Muhafazat Arbil | Iraq | 36.3788889 | 44.2072222 | 3503 | 8719 |
| Şābir | city | Muhafazat Arbil | Iraq | 35.9977778 | 43.4766667 | 757 | 8477 |
| Şārishma | city | Muhafazat Arbil | Iraq | 36.6422222 | 44.4066667 | 2762 | 8691 |
| Şūfī Ibrāhīm | city | Muhafazat Arbil | Iraq | 35.9491667 | 44.2213889 | 1843 | 8771 |
| Şūfī Ismā‘īl | city | Muhafazat Arbil | Iraq | 35.8497222 | 43.7422222 | 1043 | 8779 |
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