S
- (Province of Isabela) Sillawit
- (Province of Cagayan) San Vicente
- (Province of Isabela) Siempre Viva
- (Province of Isabela) San Guillermo
- (Province of Cagayan) San Jose
- (Province of Isabela) Sandiat Centro
- (Province of Isabela) Soyung
- (Province of Isabela) San Jose
- (Province of Isabela) Sinamar
- (Province of Cagayan) Santa Ana
- (Province of Isabela) Salinungan Proper
- (Province of Isabela) San Mariano
- (Province of Nueva Vizcaya) Solano
- (Province of Cagayan) Solana