S
- (Province of Masbate) Sombrero Island
- (Province of Catanduanes) Solong
- (Province of Albay) Solong
- (Province of Camarines Sur) Solodon Island
- (Province of Albay) Solitario Island
- (Province of Sorsogon) Sogoy
- (Province of Masbate) Sog-ong
- (Province of Albay) Sogod
- (Province of Albay) Sogoa
- (Province of Sorsogon) Socnognan
- (Province of Catanduanes) Soboc
- (Province of Camarines Norte) Small Island
- (Province of Sorsogon) Siuton
- (Province of Sorsogon) Sisigon
- (Province of Camarines Sur) Siruma Island
- (Province of Camarines Sur) Siruma
- (Province of Camarines Sur) Siramag
- (Province of Camarines Sur) Siramag
- (Province of Catanduanes) Sipi
- (Province of Sorsogon) Sipak
- (Province of Camarines Sur) Sipaco
- (Province of Catanduanes) Sioron
- (Province of Albay) Sinongtan
- (Province of Masbate) Sinibaran
- (Province of Camarines Sur) Sinibaan
- (Province of Camarines Norte) Singi
- (Province of Sorsogon) Sinangatan
- (Province of Masbate) Sinalongan
- (Province of Camarines Sur) Simra
- (Province of Masbate) Simawa