S
- (Province of Isabela) San Isidro
- (Province of Isabela) San Vicente
- (Province of Cagayan) San Juan
- (Province of Cagayan) San Vicente
- (Province of Isabela) Santa Isabel Sur
- (Province of Isabela) San Francisco
- (Province of Isabela) Sinait
- (Province of Isabela) Santo Domingo
- (Province of Isabela) Salucong
- (Province of Isabela) San Isidro
- (Province of Isabela) Sotero Nuesa
- (Province of Isabela) San Antonio
- (Province of Isabela) Santor
- (Province of Quirino) San Pugo
- (Province of Cagayan) Sidem
- (Province of Cagayan) San Antonio
- (Province of Nueva Vizcaya) San Fernando
- (Province of Isabela) San Mateo
- (Province of Isabela) San Luis
- (Province of Cagayan) Santa Cruz
- (Province of Isabela) San Bernardo
- (Province of Isabela) Sindon
- (Province of Nueva Vizcaya) San Antonio
- (Province of Nueva Vizcaya) Salinas
- (Province of Isabela) Simanu Sur
- (Province of Cagayan) Santa Maria
- (Province of Isabela) Santo Domingo
- (Province of Isabela) San Antonio
- (Province of Isabela) Simimbaan
- (Province of Isabela) San Pedro