- Saen Pen
- Sameakki
- Sampov Meas
- Samraong Muoy
- Samraong Pir
- Samraong Pok
- Samraong Yea
- San Sar
- Sanlung
- Sântrê
- Santreae
- Sarovoan
- Sbov Rik
- Sdok Chum
- Sdok Khlouk
- Sdok Khtum
- Sdok Svay
- Sna Ansa
- Snam Preah
- Snay Toul
- Srae Lvea
- Srae Sdok
- Srah Mkak
- Srah Run
- Stueng Leu
- Svay At
- Svay Chan
- Svay Chrum
- Svay Doun Kaev
- Svay Luong