| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sabangan | city | Province of Kalinga-Apayao | Philippines | 18.35 | 121.0666667 | 2624 | 1335 |
| Sagsag | city | Province of Kalinga-Apayao | Philippines | 17.6 | 121.3666667 | 492 | 5420 |
| Salapi | city | Province of Kalinga-Apayao | Philippines | 17.55 | 121.15 | 3608 | 2798 |
| Salegseg | city | Province of Kalinga-Apayao | Philippines | 17.5166667 | 121.1 | 4061 | 2408 |
| Salegseg | city | Province of Kalinga-Apayao | Philippines | 17.5011111 | 121.1925 | 3198 | 3407 |
| San Isiaro | city | Province of Kalinga-Apayao | Philippines | 18.3305556 | 121.38 | 104 | 11182 |
| San Isidro | city | Province of Kalinga-Apayao | Philippines | 18.3305556 | 121.38 | 104 | 11182 |
| Santa Filomena | city | Province of Kalinga-Apayao | Philippines | 18.5333333 | 121.0833333 | 262 | 7089 |
| Santa Marcela | city | Province of Kalinga-Apayao | Philippines | 18.2833333 | 121.4333333 | 88 | 14324 |
| Santol | city | Province of Kalinga-Apayao | Philippines | 17.5033333 | 121.6294444 | 223 | 17197 |
| Sesec-an | city | Province of Kalinga-Apayao | Philippines | 17.5 | 121.1333333 | 3116 | 3190 |
| Silinan | city | Province of Kalinga-Apayao | Philippines | 17.3666667 | 121.45 | 961 | 13049 |
| Simaru | city | Province of Kalinga-Apayao | Philippines | 18.1 | 121.1 | 984 | 1443 |
| Simolong | city | Province of Kalinga-Apayao | Philippines | 18.1833333 | 121.3 | 656 | 3886 |
| Simud | city | Province of Kalinga-Apayao | Philippines | 18.1269444 | 121.3680556 | 150 | 5135 |
| Sipa | city | Province of Kalinga-Apayao | Philippines | 18.2666667 | 121.3666667 | 98 | 4755 |
| Soda | city | Province of Kalinga-Apayao | Philippines | 18.15 | 121.0666667 | 984 | 1335 |
| Suda | city | Province of Kalinga-Apayao | Philippines | 18.15 | 121.0666667 | 984 | 1335 |
| Sulac | city | Province of Kalinga-Apayao | Philippines | 17.4666667 | 121.3166667 | 2624 | 4694 |
| Sumadel | city | Province of Kalinga-Apayao | Philippines | 17.2963889 | 121.1344444 | 3280 | 6004 |
| Sumadel 1 | city | Province of Kalinga-Apayao | Philippines | 17.2963889 | 121.1344444 | 3280 | 6004 |
| Sumadel 2 | city | Province of Kalinga-Apayao | Philippines | 17.3 | 121.1166667 | 4265 | 5795 |
| Sumadel I | city | Province of Kalinga-Apayao | Philippines | 17.2963889 | 121.1344444 | 3280 | 6004 |
| Sumadel II | city | Province of Kalinga-Apayao | Philippines | 17.3 | 121.1166667 | 4265 | 5795 |
| Swan | city | Province of Kalinga-Apayao | Philippines | 18.2233333 | 121.38 | 88 | 7568 |