| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Şabākh | city | Mintaqat al Batinah | Oman | 24.5105556 | 56.4583333 | 567 | 3029 |
| Şallān | city | Mintaqat al Batinah | Oman | 24.3955556 | 56.7252778 | 13 | 5219 |
| Şanqar | city | Mintaqat al Batinah | Oman | 24.4341667 | 56.6780556 | 19 | 5096 |
| Şaynah | city | Mintaqat al Batinah | Oman | 23.8052778 | 57.1416667 | 344 | 2161 |
| Şaḩam | city | Mintaqat al Batinah | Oman | 24.1722222 | 56.8886111 | 32 | 2993 |
| Şaḩm | city | Mintaqat al Batinah | Oman | 24.1722222 | 56.8886111 | 32 | 2993 |
| Şubaykhah | city | Mintaqat al Batinah | Oman | 23.8444444 | 57.3822222 | 22 | 7018 |
| Şuwayḩirah | city | Mintaqat al Batinah | Oman | 24.3158333 | 56.7841667 | 29 | 5190 |
| Şuḩār | city | Mintaqat al Batinah | Oman | 24.3688889 | 56.7438889 | 16 | 7692 |
| Şīḩah | city | Mintaqat al Batinah | Oman | 23.7797222 | 57.1483333 | 301 | 2161 |
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