| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sabangan | city | Province of Abra | Philippines | 17.3116667 | 120.7044444 | 682 | 6663 |
| Sabangan | city | Province of Abra | Philippines | 17.7666667 | 120.8166667 | 656 | 691 |
| Sabangan | city | Province of Abra | Philippines | 17.5486111 | 120.9038889 | 1476 | 1466 |
| SabaƱgan | city | Province of Abra | Philippines | 17.3116667 | 120.7044444 | 682 | 6663 |
| SabaƱgan | city | Province of Abra | Philippines | 17.7666667 | 120.8166667 | 656 | 691 |
| Sabnangan | city | Province of Abra | Philippines | 17.3116667 | 120.7044444 | 682 | 6663 |
| Sadaan | city | Province of Abra | Philippines | 17.2666667 | 120.75 | 1968 | 2967 |
| Sagap | city | Province of Abra | Philippines | 17.65 | 120.6166667 | 534 | 22741 |
| Sagsagacat | city | Province of Abra | Philippines | 17.4666667 | 120.65 | 1085 | 17690 |
| Sal-lapadan | city | Province of Abra | Philippines | 17.4552778 | 120.7572222 | 616 | 8639 |
| Sal-lapadan | city | Province of Abra | Philippines | 17.4666667 | 120.8666667 | 2070 | 2527 |
| Sallacong | city | Province of Abra | Philippines | 17.55 | 120.4833333 | 62 | 39781 |
| Salldeng | city | Province of Abra | Philippines | 17.5219444 | 120.7652778 | 492 | 14130 |
| Salnec | city | Province of Abra | Philippines | 17.4666667 | 120.7 | 328 | 18945 |
| San Antonio | city | Province of Abra | Philippines | 17.6261111 | 120.6011111 | 82 | 22741 |
| San Diego | city | Province of Abra | Philippines | 17.5833333 | 120.55 | 85 | 23779 |
| San Gregorio | city | Province of Abra | Philippines | 17.6527778 | 120.6333333 | 164 | 22816 |
| San Guillermo | city | Province of Abra | Philippines | 17.45 | 120.75 | 656 | 8639 |
| San Isidro | city | Province of Abra | Philippines | 17.4638889 | 120.6033333 | 495 | 17700 |
| San Isidro | city | Province of Abra | Philippines | 17.6 | 120.7833333 | 492 | 21623 |
| San Jose | city | Province of Abra | Philippines | 17.4425 | 120.7116667 | 482 | 13275 |
| San Jose Norte | city | Province of Abra | Philippines | 17.45 | 120.7 | 308 | 14349 |
| San Juan | city | Province of Abra | Philippines | 17.3961111 | 120.5988889 | 875 | 12037 |
| San Juan | city | Province of Abra | Philippines | 17.3833333 | 120.6 | 820 | 12037 |
| San Juan | city | Province of Abra | Philippines | 17.4333333 | 120.7 | 377 | 14349 |
| San Juan | city | Province of Abra | Philippines | 17.6891667 | 120.7333333 | 249 | 11353 |
| San Juan West | city | Province of Abra | Philippines | 17.3961111 | 120.5988889 | 875 | 12037 |
| San Marcial | city | Province of Abra | Philippines | 17.4833333 | 120.65 | 1007 | 17690 |
| San Miguel | city | Province of Abra | Philippines | 17.55 | 120.7333333 | 265 | 32433 |
| San Pedro | city | Province of Abra | Philippines | 17.3833333 | 120.6833333 | 820 | 10680 |
| San Quintin | city | Province of Abra | Philippines | 17.5430556 | 120.5191667 | 147 | 19575 |
| San Ramon | city | Province of Abra | Philippines | 17.4138889 | 120.7108333 | 492 | 10197 |
| San Ramon East | city | Province of Abra | Philippines | 17.4166667 | 120.7166667 | 528 | 13275 |
| San Ramon West | city | Province of Abra | Philippines | 17.4166667 | 120.7 | 485 | 14349 |
| Santa Rosa | city | Province of Abra | Philippines | 17.51 | 120.6941667 | 495 | 27037 |
| Santo Tomas | city | Province of Abra | Philippines | 17.4497222 | 120.6497222 | 1489 | 13163 |
| Sao-Atan | city | Province of Abra | Philippines | 17.5666667 | 120.6166667 | 164 | 28620 |
| Sap-al | city | Province of Abra | Philippines | 17.6833333 | 120.9166667 | 1515 | 811 |
| Sapday | city | Province of Abra | Philippines | 17.6666667 | 120.65 | 341 | 10625 |
| Sapid | city | Province of Abra | Philippines | 17.4333333 | 120.8166667 | 1866 | 5166 |
| Sappa-Ac | city | Province of Abra | Philippines | 17.5166667 | 120.6333333 | 410 | 25056 |
| Siccanao | city | Province of Abra | Philippines | 17.8 | 121.0166667 | 3179 | 1345 |
| Sideg | city | Province of Abra | Philippines | 17.5666667 | 120.55 | 328 | 23779 |
| Silet | city | Province of Abra | Philippines | 17.7202778 | 120.7497222 | 751 | 5430 |
| Sipoad | city | Province of Abra | Philippines | 17.2666667 | 120.6666667 | 574 | 5055 |
| Sisim | city | Province of Abra | Philippines | 17.3166667 | 120.7 | 597 | 6663 |
| Sorocok | city | Province of Abra | Philippines | 17.45 | 120.75 | 656 | 8639 |
| South Balioag | city | Province of Abra | Philippines | 17.4 | 120.5833333 | 984 | 28775 |
| Subagan | city | Province of Abra | Philippines | 17.5166667 | 120.7166667 | 265 | 24017 |
| Subusub | city | Province of Abra | Philippines | 17.4552778 | 120.7572222 | 616 | 8639 |
| Sulay | city | Province of Abra | Philippines | 17.5458333 | 120.6444444 | 127 | 32395 |
| Suli | city | Province of Abra | Philippines | 17.6666667 | 120.7 | 226 | 12628 |
| Sulvec | city | Province of Abra | Philippines | 17.5333333 | 120.5333333 | 328 | 20177 |
| Supiil | city | Province of Abra | Philippines | 17.6833333 | 120.7833333 | 515 | 7444 |
| Supo | city | Province of Abra | Philippines | 17.2422222 | 120.6863889 | 1023 | 4256 |
| Suyo | city | Province of Abra | Philippines | 17.55 | 120.5666667 | 164 | 23779 |
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