- Sabantulung
- Sakatiga
- Saliki
- Salimunjang
- Saloapi
- Salobulu
- Salokbugis
- Saloloang
- Salopalai
- Samarinda
- Sambaliung
- Sambang
- Sambera
- Sambung
- Sambut
- Sambutandalam
- Samu
- Samurangau
- Sandelei
- Sangasangamuara
- Sangatta Baru
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- Sangbewai
- Sangkimah
- Sangkotek
- Sangkuan
- Santan Ilir
- Santan Tengah
- Sarijaya
- Satimpo