S
- (Zhangzhou Shi) Shuifenliu
- (Zhangzhou Shi) Shanma
- (Zhangzhou Shi) Shuimoli
- (Zhangzhou Shi) Shangxicun
- (Zhangzhou Shi) Shipu Shequ
- (Zhangzhou Shi) Songzhoucun
- (Zhangzhou Shi) Shazhoucun
- (Zhangzhou Shi) Shabancun
- (Zhangzhou Shi) Shimeicun
- (Zhangzhou Shi) Shicuocun
- (Zhangzhou Shi) Shanyao
- (Zhangzhou Shi) Shibei
- (Zhangzhou Shi) Shipingcun
- (Zhangzhou Shi) Shezaidi
- (Zhangzhou Shi) Shanghecun
- (Zhangzhou Shi) Shuangguoshan
- (Zhangzhou Shi) Shanjiaocun
- (Zhangzhou Shi) Shimen
- (Zhangzhou Shi) Shanping
- (Putian Shi) Shanmencun
- (Zhangzhou Shi) Shicao
- (Putian Shi) Shanglou
- (Putian Shi) Shangting
- (Zhangzhou Shi) Sankeng
- (Putian Shi) Shulinli
- (Zhangzhou Shi) Shanzi
- (Zhangzhou Shi) Shanghu
- (Zhangzhou Shi) Shixia
- (Zhangzhou Shi) Shibiliao
- (Zhangzhou Shi) Shenbuxi