| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sabt | city | Al Mintaqah ash Sharqiyah | Oman | 22.4783333 | 59.1261111 | 1263 | 469 |
| Safa'iq | city | Al Mintaqah ash Sharqiyah | Oman | 20.4333333 | 58.7666667 | 16 | 1248 |
| Safaij | city | Al Mintaqah ash Sharqiyah | Oman | 20.4333333 | 58.7666667 | 16 | 1248 |
| Sal | city | Al Mintaqah ash Sharqiyah | Oman | 22.1108333 | 59.6097222 | 39 | 2063 |
| Salmiyah | city | Al Mintaqah ash Sharqiyah | Oman | 22.5286111 | 59.5288889 | 59 | 6073 |
| Salmīyah | city | Al Mintaqah ash Sharqiyah | Oman | 22.5286111 | 59.5288889 | 59 | 6073 |
| Samud | city | Al Mintaqah ash Sharqiyah | Oman | 22.4202778 | 59.1513889 | 866 | 520 |
| Samūd | city | Al Mintaqah ash Sharqiyah | Oman | 22.4202778 | 59.1513889 | 866 | 520 |
| Sayma' | city | Al Mintaqah ash Sharqiyah | Oman | 22.7708333 | 59.2136111 | 1676 | 5918 |
| Saymāʼ | city | Al Mintaqah ash Sharqiyah | Oman | 22.7708333 | 59.2136111 | 1676 | 5918 |
| Sayq | city | Al Mintaqah ash Sharqiyah | Oman | 22.5097222 | 59.1222222 | 1164 | 197 |
| Shaghaf | city | Al Mintaqah ash Sharqiyah | Oman | 20.5091667 | 58.7852778 | 13 | 622 |
| Shaghi | city | Al Mintaqah ash Sharqiyah | Oman | 22.58 | 59.5111111 | 42 | 4239 |
| Shi`inzi | city | Al Mintaqah ash Sharqiyah | Oman | 20.5591667 | 58.9313889 | 0 | 809 |
| Shiya' | city | Al Mintaqah ash Sharqiyah | Oman | 22.5577778 | 59.6172222 | 121 | 3252 |
| Shiyāʼ | city | Al Mintaqah ash Sharqiyah | Oman | 22.5577778 | 59.6172222 | 121 | 3252 |
| Shi‘inzī | city | Al Mintaqah ash Sharqiyah | Oman | 20.5591667 | 58.9313889 | 0 | 809 |
| Shufi | city | Al Mintaqah ash Sharqiyah | Oman | 22.6402778 | 59.2905556 | 1315 | 5577 |
| Shurayjah | city | Al Mintaqah ash Sharqiyah | Oman | 22.58 | 59.5111111 | 42 | 4239 |
| Shāghī | city | Al Mintaqah ash Sharqiyah | Oman | 22.58 | 59.5111111 | 42 | 4239 |
| Shūfī | city | Al Mintaqah ash Sharqiyah | Oman | 22.6402778 | 59.2905556 | 1315 | 5577 |
| Sinaf | city | Al Mintaqah ash Sharqiyah | Oman | 22.5883333 | 59.2863889 | 2014 | 3586 |
| Sināf | city | Al Mintaqah ash Sharqiyah | Oman | 22.5883333 | 59.2863889 | 2014 | 3586 |
| Sufun | city | Al Mintaqah ash Sharqiyah | Oman | 22.6422222 | 59.2875 | 1315 | 5577 |
| Sukaykira' | city | Al Mintaqah ash Sharqiyah | Oman | 22.5491667 | 59.5213889 | 72 | 4239 |
| Sukaykirāʼ | city | Al Mintaqah ash Sharqiyah | Oman | 22.5491667 | 59.5213889 | 72 | 4239 |
| Sunaysilah | city | Al Mintaqah ash Sharqiyah | Oman | 22.5791667 | 59.5002778 | 49 | 4239 |
| Sur | city | Al Mintaqah ash Sharqiyah | Oman | 22.5666667 | 59.5288889 | 3 | 4239 |
| Sur Masirah | city | Al Mintaqah ash Sharqiyah | Oman | 20.4166667 | 58.7333333 | 29 | 841 |
| Sur al-Masirah | city | Al Mintaqah ash Sharqiyah | Oman | 20.4166667 | 58.7333333 | 29 | 841 |
| Sur-i-Masira | city | Al Mintaqah ash Sharqiyah | Oman | 20.4166667 | 58.7333333 | 29 | 841 |
| Suwaih | city | Al Mintaqah ash Sharqiyah | Oman | 22.0852778 | 59.6855556 | 3 | 1348 |
| Suwayh | city | Al Mintaqah ash Sharqiyah | Oman | 22.0852778 | 59.6855556 | 3 | 1348 |
| Suwayḩ | city | Al Mintaqah ash Sharqiyah | Oman | 22.0852778 | 59.6855556 | 3 | 1348 |
| Suweih | city | Al Mintaqah ash Sharqiyah | Oman | 22.0852778 | 59.6855556 | 3 | 1348 |