S
- (Province of Batanes) San Antonio
- (Province of Batanes) San Rafael
- (Province of Cagayan) Santa Clara
- (Province of Cagayan) San Francisco
- (Province of Cagayan) San Jose
- (Province of Cagayan) Santa Maria
- (Province of Cagayan) Santa Cruz
- (Province of Isabela) Sangay
- (Province of Isabela) Santa Victoria
- (Province of Isabela) Santa Catalina
- (Province of Isabela) Sabiang
- (Province of Isabela) Sindon Maridi
- (Province of Isabela) Sabang
- (Province of Isabela) San Pedro
- (Province of Isabela) Santa Barbara
- (Province of Isabela) San Jose
- (Province of Cagayan) Santo Tomas
- (Province of Cagayan) San Juan
- (Province of Cagayan) San Antonio
- (Province of Cagayan) San Juan
- (Province of Cagayan) San Mariano
- (Province of Cagayan) San Lorenzo
- (Province of Cagayan) San Pedro
- (Province of Cagayan) Santa Maria
- (Province of Cagayan) Santa Ana
- (Province of Cagayan) Santa Isabel
- (Province of Cagayan) Sintinela
- (Province of Cagayan) Suyo
- (Province of Cagayan) Sikalaw
- (Province of Cagayan) Salong