S
- (Dinagat Islands) San Jose
- (Province of Surigao del Norte) Sur
- (Province of Surigao del Norte) Sumilon Island
- (Province of Surigao del Norte) Sumilon
- (Province of Agusan del Norte) Sumilihon
- (Province of Surigao del Norte) Suhoton
- (Province of Surigao del Norte) Sugbu Islet
- (Province of Surigao del Norte) Sugbuhan Island
- (Province of Surigao del Norte) Sugbu Diutay Islet
- (Province of Surigao del Sur) Sua Islets
- (Province of Surigao del Sur) Soriano
- (Province of Surigao del Sur) Songkit
- (Province of Surigao del Sur) Somosomo
- (Province of Agusan del Norte) Somilihon
- (Province of Surigao del Norte) Solion
- (Province of Surigao del Norte) Sogas
- (Province of Surigao del Norte) Small Kababacan Island
- (Province of Surigao del Norte) Siwata
- (Province of Surigao del Sur) Singag Island
- (Province of Surigao del Norte) Silop
- (Province of Surigao del Norte) Sibukuan Island
- (Province of Surigao del Norte) Sibanac Island
- (Province of Surigao del Norte) Sibale Island
- (Province of Surigao del Sur) Sibahay
- (Province of Surigao del Norte) Siargao Islands
- (Province of Surigao del Norte) Siargao Island
- (Province of Surigao del Norte) Siana
- (Province of Surigao del Norte) Sayao Island
- (Province of Surigao del Norte) Sayak
- (Province of Surigao del Norte) Sayagan Island