| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Şabbāghīyah | city | Muhafazat Babil | Iraq | 32.6561111 | 44.4733333 | 98 | 17522 |
| Şabriyān | city | Muhafazat Arbil | Iraq | 36.2505556 | 43.9058333 | 1158 | 8733 |
| Şabābah | city | Muhafazat Dhi Qar | Iraq | 31.3536111 | 46.1922222 | 9 | 8096 |
| Şabāḩ | city | Muhafazat Ninawa | Iraq | 35.3125 | 43.3683333 | 456 | 5377 |
| Şabāḩ Āl Mashhad | city | Muhafazat Dhi Qar | Iraq | 31.0666667 | 45.9166667 | 13 | 8121 |
| Şabāḩīyah | city | Muhafazat Ninawa | Iraq | 36.3025 | 41.8633333 | 1509 | 5310 |
| Şabīkhah | city | Muhafazat al Muthanna | Iraq | 31.17 | 45.7505556 | 26 | 5651 |
| Şabīḩ Jabbār | city | Muhafazat al Qadisiyah | Iraq | 31.75 | 44.9833333 | 62 | 9313 |
| Şacham ar Riyāḩ | city | Muhafazat al Qadisiyah | Iraq | 32.0975 | 45.2397222 | 82 | 9300 |
| Şaddām | city | Muhafazat Dhi Qar | Iraq | 31.0913889 | 46.0872222 | 39 | 8117 |
| Şaddām City | city | Muhafazat Baghdad | Iraq | 33.3886111 | 44.4758333 | 134 | 143828 |
| Şadqah | city | Muhafazat al Anbar | Iraq | 33.6666667 | 42.8 | 193 | 1120 |
| Şadr | city | Muhafazat Arbil | Iraq | 36.7547222 | 44.4338889 | 2152 | 8677 |
| Şadr Muqtadir Ḩasan | city | Muhafazat Diyala | Iraq | 34.4788889 | 45.4505556 | 1085 | 5978 |
| Şadr Muqtaḑir | city | Muhafazat Diyala | Iraq | 34.4788889 | 45.4505556 | 1085 | 5978 |
| Şadr al Yūsufīyah | city | Muhafazat Babil | Iraq | 33.1505556 | 44.0638889 | 131 | 108198 |
| Şadr an Nahr | city | Muhafazat at Ta'mim | Iraq | 35.3869444 | 43.6913889 | 606 | 11030 |
| Şadr ‘Arafāt | city | Muhafazat Wasit | Iraq | 33.1166667 | 46.0333333 | 328 | 4126 |
| Şad‘ān al ‘Āsī | city | Muhafazat Baghdad | Iraq | 32.9627778 | 44.4522222 | 88 | 135766 |
| Şad‘ān al ‘Āsī | city | Muhafazat Baghdad | Iraq | 32.9980556 | 44.4569444 | 85 | 135766 |
| Şaff at Tūth | city | Muhafazat Ninawa | Iraq | 36.0455556 | 43.3111111 | 882 | 5325 |
| Şafrah | city | Muhafazat Diyala | Iraq | 34.3333333 | 44.7333333 | 311 | 5601 |
| Şafrāʼ | city | Muhafazat Diyala | Iraq | 34.3333333 | 44.7333333 | 311 | 5601 |
| Şafwān | city | Muhafazat al Basrah | Iraq | 30.1130556 | 47.7194444 | 49 | 13149 |
| Şafāʼ | city | Muhafazat Baghdad | Iraq | 33.4166667 | 44.5666667 | 95 | 94433 |
| Şafīyah | city | Muhafazat Arbil | Iraq | 36.1972222 | 43.5880556 | 780 | 7758 |
| Şafīyah | city | Muhafazat Diyala | Iraq | 34.45 | 45.4333333 | 1125 | 6384 |
| Şafīḩah | city | Muhafazat Karbala' | Iraq | 32.5333333 | 43.5166667 | 226 | 980 |
| Şafḩah | city | Muhafazat Dhi Qar | Iraq | 31 | 46.15 | 6 | 8128 |
| Şagbān | city | Muhafazat Wasit | Iraq | 32.5988889 | 45.5397222 | 59 | 4247 |
| Şaghīr Mas‘ar | city | Muhafazat al Qadisiyah | Iraq | 31.5883333 | 44.7205556 | 52 | 9350 |
| Şaghīr wa Masī‘ar | city | Muhafazat al Qadisiyah | Iraq | 31.5883333 | 44.7205556 | 52 | 9350 |
| Şakhrījah | city | Muhafazat Maysan | Iraq | 31.1822222 | 47.4158333 | 22 | 13214 |
| Şaklāwīyah | city | Muhafazat al Anbar | Iraq | 33.3963889 | 43.6833333 | 141 | 1125 |
| Şalbūkh | city | Muhafazat Babil | Iraq | 32.3833333 | 44.3833333 | 62 | 17571 |
| Şalāḩ ad Dīn | city | Muhafazat Arbil | Iraq | 36.3788889 | 44.2072222 | 3503 | 8719 |
| Şalāḩīyah | city | Muhafazat Dahuk | Iraq | 36.7811111 | 43.0844444 | 1666 | 5414 |
| Şalāḩīyah | city | Muhafazat Ninawa | Iraq | 35.8372222 | 43.3869444 | 643 | 7656 |
| Şalāḩīyah | city | Muhafazat al Qadisiyah | Iraq | 31.8997222 | 44.5972222 | 68 | 9153 |
| Şalāḩīyah | city | Muhafazat Maysan | Iraq | 31.6333333 | 47.0333333 | 16 | 3528 |
| Şalīchīyah | city | Muhafazat al Qadisiyah | Iraq | 32.0177778 | 44.5477778 | 72 | 9302 |
| Şalīḩ | city | Muhafazat Ninawa | Iraq | 35.4666667 | 43.5877778 | 613 | 6279 |
| Şandalīyah | city | Muhafazat Dhi Qar | Iraq | 30.9333333 | 46.2166667 | 6 | 8131 |
| Şaqr al Yūsuf | city | Muhafazat Wasit | Iraq | 32.2041667 | 45.7766667 | 36 | 4267 |
| Şashid | city | Muhafazat Dhi Qar | Iraq | 31.4241667 | 46.4541667 | 13 | 5941 |
| Şaw Şaghīr | city | Muhafazat Diyala | Iraq | 34.25 | 44.9666667 | 318 | 2520 |
| Şawwān | city | Muhafazat Ninawa | Iraq | 36.2113889 | 42.5819444 | 839 | 5314 |
| Şaykal | city | Muhafazat Maysan | Iraq | 31.2694444 | 46.9736111 | 16 | 3542 |
| Şayqal | city | Muhafazat Maysan | Iraq | 31.2694444 | 46.9736111 | 16 | 3542 |
| Şayqal | city | Muhafazat Maysan | Iraq | 31.3666667 | 47 | 3 | 3542 |
| Şubbah | city | Muhafazat Dhi Qar | Iraq | 30.8780556 | 46.5741667 | 49 | 8135 |
| Şubḩan ‘Alī | city | Muhafazat Dhi Qar | Iraq | 31.3238889 | 46.1891667 | 6 | 8100 |
| Şubḩānīyah | city | Muhafazat al Anbar | Iraq | 34.1266667 | 42.3802778 | 318 | 1111 |
| Şudūr ash Shallāl | city | Muhafazat an Najaf | Iraq | 31.8413889 | 44.5386111 | 68 | 5898 |
| Şufşāfah | city | Muhafazat Diyala | Iraq | 34.5172222 | 44.9344444 | 439 | 5587 |
| Şugbān al ‘Alī | city | Muhafazat Dhi Qar | Iraq | 31.3238889 | 46.1891667 | 6 | 8100 |
| Şukhayr | city | Muhafazat Babil | Iraq | 32.4 | 44.55 | 75 | 17571 |
| Şukhayrī | city | Muhafazat Dhi Qar | Iraq | 31.0555556 | 46.0511111 | 29 | 8121 |
| Şunaydij | city | Muhafazat Babil | Iraq | 32.855 | 44.2225 | 85 | 19766 |
| Şunaydīq | city | Muhafazat Babil | Iraq | 32.855 | 44.2225 | 85 | 19766 |
| Şunayjah | city | Muhafazat Diyala | Iraq | 33.8280556 | 44.8333333 | 164 | 5633 |
| Şuraymah | city | Muhafazat Maysan | Iraq | 31.3833333 | 46.9833333 | 16 | 3539 |
| Şābir | city | Muhafazat Arbil | Iraq | 35.9977778 | 43.4766667 | 757 | 8477 |
| Şābūnchī | city | Muhafazat at Ta'mim | Iraq | 35.53 | 44.1358333 | 885 | 14026 |
| Şābūnīyah | city | Muhafazat Ninawa | Iraq | 36.4069444 | 42.8922222 | 980 | 5303 |
| Şāfī | city | Muhafazat Babil | Iraq | 32.3333333 | 44.4166667 | 68 | 17591 |
| Şāfī al Amīn | city | Muhafazat Maysan | Iraq | 31.5225 | 47.2402778 | 19 | 3533 |
| Şāfī al ‘Abd aş Şāḩib | city | Muhafazat Babil | Iraq | 32.3333333 | 44.4166667 | 68 | 17591 |
| Şāfī Ḩusayn | city | Muhafazat Karbala' | Iraq | 32.5269444 | 44.1688889 | 72 | 16942 |
| Şāliḩ | city | Muhafazat Diyala | Iraq | 34.2333333 | 45.0333333 | 321 | 2411 |
| Şāliḩ | city | Muhafazat Diyala | Iraq | 34.2177778 | 45.0652778 | 337 | 3852 |
| Şāliḩ | city | Muhafazat Diyala | Iraq | 33.5833333 | 45.1166667 | 127 | 5650 |
| Şāliḩ | city | Muhafazat Dhi Qar | Iraq | 31.1 | 46.3166667 | 26 | 8117 |
| Şāliḩ | city | Muhafazat Dhi Qar | Iraq | 31.15 | 46.5833333 | 29 | 8114 |
| Şāliḩ | city | Muhafazat al Basrah | Iraq | 30.9333333 | 47.1833333 | 29 | 13178 |
| Şāliḩ Mahdī | city | Muhafazat Karbala' | Iraq | 32.5280556 | 44.1930556 | 72 | 16942 |
| Şāliḩ Muḩammad | city | Muhafazat Baghdad | Iraq | 33.15 | 44.55 | 104 | 144381 |
| Şāliḩ ad Dughaym | city | Muhafazat Dhi Qar | Iraq | 31.15 | 46.5833333 | 29 | 8114 |
| Şāliḩ ad Dāghir | city | Muhafazat Dhi Qar | Iraq | 31.1022222 | 46.3969444 | 9 | 8117 |
| Şāliḩ al Hindī | city | Muhafazat Diyala | Iraq | 33.5833333 | 44.7333333 | 121 | 5650 |
| Şāliḩ al Khalaf | city | Muhafazat Baghdad | Iraq | 33.4333333 | 44.3333333 | 131 | 143928 |
| Şāliḩ al Maţar | city | Muhafazat Babil | Iraq | 32.55 | 44.4 | 68 | 17540 |
| Şāliḩ al Maḩmūd | city | Muhafazat Maysan | Iraq | 31.6602778 | 47.3122222 | 29 | 3528 |
| Şāliḩ al Yasīn | city | Muhafazat Diyala | Iraq | 33.5763889 | 45.0911111 | 124 | 5650 |
| Şāliḩ al Ḩabīb | city | Muhafazat Diyala | Iraq | 34.2177778 | 45.0652778 | 337 | 3852 |
| Şāliḩ al Ḩamad | city | Muhafazat Salah ad Din | Iraq | 34 | 44.2 | 173 | 3578 |
| Şāliḩ al Ḩamad | city | Muhafazat Salah ad Din | Iraq | 33.6277778 | 44.3452778 | 114 | 129870 |
| Şāliḩ al ‘Abbās | city | Muhafazat Diyala | Iraq | 34.2333333 | 45.0333333 | 321 | 2411 |
| Şāliḩ al ‘Abbūd | city | Muhafazat Babil | Iraq | 33.1272222 | 44.1577778 | 95 | 143311 |
| Şāliḩ ash Shantaf | city | Muhafazat Diyala | Iraq | 33.9833333 | 44.7166667 | 187 | 5622 |
| Şāliḩ ash Shātī | city | Muhafazat Dhi Qar | Iraq | 31.2833333 | 46.3333333 | 22 | 7965 |
| Şāliḩ az̧ Z̧āhir | city | Muhafazat Dhi Qar | Iraq | 31.1022222 | 46.3969444 | 9 | 8117 |
| Şāliḩ Ḩasan | city | Muhafazat Baghdad | Iraq | 33.4336111 | 44.3483333 | 131 | 143928 |
| Şāliḩān | city | Muhafazat Diyala | Iraq | 34.5666667 | 45.3333333 | 711 | 5901 |
| Şāliḩī | city | Muhafazat Salah ad Din | Iraq | 35.2272222 | 44.6327778 | 1171 | 10478 |
| Şāliḩīyah | city | Muhafazat Ninawa | Iraq | 36.6083333 | 41.9780556 | 1295 | 5290 |
| Şānı‘ | city | Muhafazat Wasit | Iraq | 32.55 | 45.7166667 | 49 | 4247 |
| Şār-ī Qazal | city | Muhafazat Diyala | Iraq | 34.6219444 | 45.6888889 | 1505 | 6183 |
| Şārishma | city | Muhafazat Arbil | Iraq | 36.6422222 | 44.4066667 | 2762 | 8691 |
| Şārtī | city | Muhafazat at Ta'mim | Iraq | 35.5558333 | 44.625 | 1935 | 14021 |
| Şārī Cham Buyūk | city | Muhafazat at Ta'mim | Iraq | 35.8097222 | 44.1761111 | 853 | 11343 |
| Şārī Garīl | city | Muhafazat Diyala | Iraq | 34.6425 | 44.8058333 | 528 | 5577 |
| Şārī Gul | city | Muhafazat Diyala | Iraq | 34.6425 | 44.8058333 | 528 | 5577 |
| Şārī Rash | city | Muhafazat as Sulaymaniyah | Iraq | 34.9952778 | 45.1336111 | 1702 | 9709 |
| Şārī Tappah | city | Muhafazat at Ta'mim | Iraq | 35.3430556 | 44.3455556 | 820 | 14057 |
| Şārī Tappah | city | Muhafazat Diyala | Iraq | 34.4122222 | 44.8222222 | 380 | 5594 |
| Şōfī Raḩīm | city | Muhafazat as Sulaymaniyah | Iraq | 34.8455556 | 45.4105556 | 1384 | 9825 |
| 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 |
| Şūfī Riḑāʼ | city | Muhafazat Salah ad Din | Iraq | 35.0283333 | 44.9344444 | 1640 | 3798 |
| Şūfī Wand | city | Muhafazat as Sulaymaniyah | Iraq | 34.8952778 | 45.3438889 | 1840 | 9821 |
| Şūfī Ḩasan | city | Muhafazat as Sulaymaniyah | Iraq | 35.4705556 | 45.1072222 | 2447 | 9751 |
|
|