| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Şabākh | city | Mintaqat al Batinah | Oman | 24.5105556 | 56.4583333 | 567 | 3029 |
| Şadān | city | | Oman | 23.7547222 | 56.9283333 | 1154 | 2161 |
| Şadḩ | city | | Oman | 17.05 | 55.0666667 | 219 | 69 |
| Şafwān | city | | Oman | 24.5555556 | 55.8430556 | 1167 | 471 |
| Şafāʼ | city | | Oman | 23.7922222 | 56.6952778 | 2306 | 754 |
| Şafāʼiq | city | Al Mintaqah ash Sharqiyah | Oman | 20.4333333 | 58.7666667 | 16 | 1248 |
| Şahalnawt | city | Muhafazat Zufar | Oman | 17.1480556 | 54.1797222 | 1538 | 1497 |
| Şallān | city | Mintaqat al Batinah | Oman | 24.3955556 | 56.7252778 | 13 | 5219 |
| Şallān | city | | Oman | 23.1969444 | 58.9891667 | 3 | 979 |
| Şalālah | city | Muhafazat Zufar | Oman | 17.0175 | 54.0827778 | 62 | 1886 |
| Şamad | city | | Oman | 22.8177778 | 58.1558333 | 2030 | 1358 |
| Şanqar | city | Mintaqat al Batinah | Oman | 24.4341667 | 56.6780556 | 19 | 5096 |
| Şaqrah | city | | Oman | 23.1336111 | 57.6727778 | 6683 | 2479 |
| Şarbiḩ | city | | Oman | 23.3744444 | 56.9619444 | 3713 | 546 |
| Şarīd | city | | Oman | 23.9291667 | 56.3927778 | 2785 | 635 |
| Şawqarah | city | | Oman | 18.1166667 | 56.5333333 | 0 | 0 |
| Şawqirah | city | | Oman | 18.1166667 | 56.5333333 | 0 | 0 |
| Şawţ | city | | Oman | 23.0475 | 58.6880556 | 1259 | 1783 |
| Şaybah | city | | Oman | 23.3891667 | 57.8372222 | 2119 | 2089 |
| Şaynah | city | Mintaqat al Batinah | Oman | 23.8052778 | 57.1416667 | 344 | 2161 |
| Şayyah | city | | Oman | 23.6877778 | 56.5513889 | 2286 | 635 |
| Şaḩam | city | Mintaqat al Batinah | Oman | 24.1722222 | 56.8886111 | 32 | 2993 |
| Şaḩm | city | Mintaqat al Batinah | Oman | 24.1722222 | 56.8886111 | 32 | 2993 |
| Şa‘abah | city | | Oman | 23.3725 | 56.9497222 | 2700 | 546 |
| Şa‘abah | city | | Oman | 23.3744444 | 56.9619444 | 3713 | 546 |
| Şa‘rāʼ | city | | Oman | 24.25 | 55.7838889 | 974 | 2245 |
| Şidaqah | city | | Oman | 25.6363889 | 56.1669444 | 1056 | 3459 |
| Şubaykhah | city | Mintaqat al Batinah | Oman | 23.8444444 | 57.3822222 | 22 | 7018 |
| Şubaykhah | city | | Oman | 23.3819444 | 57.6608333 | 1062 | 3335 |
| Şubākh | city | Mintaqat az Zahirah | Oman | 24.7236111 | 56.1819444 | 1082 | 6695 |
| Şudāmah | city | | Oman | 23.8791667 | 56.3822222 | 3464 | 635 |
| Şudāmah | city | | Oman | 23.7547222 | 56.9283333 | 1154 | 2161 |
| Şudāmat al Khanābish | city | | Oman | 23.8783333 | 56.3761111 | 2657 | 635 |
| Şulayb | city | Muhafazat Musandam | Oman | 26.0352778 | 56.1977778 | 2870 | 3170 |
| Şulayyah | city | | Oman | 23.4441667 | 57.7002778 | 1325 | 2437 |
| Şulāwah | city | | Oman | 23.4441667 | 57.7002778 | 1325 | 2437 |
| Şulţīyah | city | | Oman | 23.2922222 | 57.9755556 | 1692 | 3050 |
| Şumrah | city | | Oman | 23.0908333 | 58.1047222 | 2322 | 3108 |
| Şunaybah | city | | Oman | 23.1955556 | 57.5575 | 2349 | 6941 |
| Şunaybi‘ | city | | Oman | 23.1955556 | 57.5575 | 2349 | 6941 |
| Şunub | city | | Oman | 23.4847222 | 58.3475 | 1128 | 22160 |
| Şuraymah | city | | Oman | 21.0666667 | 58.35 | 141 | 92 |
| Şuwayḩirah | city | Mintaqat al Batinah | Oman | 24.3158333 | 56.7841667 | 29 | 5190 |
| Şuḩār | city | Mintaqat al Batinah | Oman | 24.3688889 | 56.7438889 | 16 | 7692 |
| Şād | city | Mintaqat Masqat | Oman | 23.5416667 | 58.4052778 | 1023 | 44554 |
| Şār Ayd | city | | Oman | 23.9291667 | 56.3927778 | 2785 | 635 |
| Şībī | city | Muhafazat Musandam | Oman | 26.2080556 | 56.4188889 | 3 | 699 |
| Şīyā | city | | Oman | 23.2077778 | 58.6852778 | 1138 | 1782 |
| Şīḩah | city | Mintaqat al Batinah | Oman | 23.7797222 | 57.1483333 | 301 | 2161 |
| Şūr | city | Al Mintaqah ash Sharqiyah | Oman | 22.5666667 | 59.5288889 | 3 | 4239 |
| Şūr Maşīrah | city | Al Mintaqah ash Sharqiyah | Oman | 20.4166667 | 58.7333333 | 29 | 841 |
| Şūr al-Maşīrah | city | Al Mintaqah ash Sharqiyah | Oman | 20.4166667 | 58.7333333 | 29 | 841 |
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