| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sāfah | city | | Oman | 23.3125 | 58.066667 | 1020 | 3105 |
| Sāfil | city | | Oman | 23.0594444 | 57.13 | 2139 | 547 |
| Sālifah | city | | Oman | 23.2166667 | 58.5666667 | 4107 | 4498 |
| Sālīstām | city | Muhafazat Musandam | Oman | 26.0897222 | 56.1683333 | 3369 | 2598 |
| Sānāt | city | Muhafazat Musandam | Oman | 25.8094444 | 56.3594444 | 0 | 818 |
| Sāḩil | city | | Oman | 23.2658333 | 58.9230556 | 0 | 738 |
| Sāḩil Ḩarmūl | city | Mintaqat al Batinah | Oman | 24.525 | 56.5972222 | 0 | 2212 |
| Sā‘id | city | | Oman | 23.1616667 | 57.8580556 | 2322 | 2349 |
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