S
- (Province of Agusan del Norte) San Jose
- (Province of Agusan del Sur) San Jose
- (Province of Surigao del Sur) San Jose
- (Province of Surigao del Norte) San Isidro
- (Province of Surigao del Sur) San Isidro
- (Province of Agusan del Sur) San Isidro
- (Province of Agusan del Sur) San Isidro
- (Province of Surigao del Norte) Sani-Sani
- (Province of Agusan del Sur) San Ignacio
- (Province of Agusan del Sur) San Gabriel
- (Province of Surigao del Norte) San Fernando
- (Province of Agusan del Norte) San Agustin
- (Province of Surigao del Norte) Salvacion
- (Province of Surigao del Sur) Salvacion
- (Province of Agusan del Sur) Salug
- (Province of Agusan del Sur) Salimbogaon
- (Province of Agusan del Sur) Sagunto
- (Province of Agusan del Norte) Sagpod Island
- (Province of Agusan del Sur) Sagmoni
- (Province of Surigao del Norte) Sagasae Islet
- (Province of Surigao del Norte) Sadjap Island
- (Province of Agusan del Norte) Sacol
- (Province of Surigao del Norte) Small Tinago Island
- (Province of Surigao del Sur) Sua Island
- (Province of Agusan del Sur) San Pedro
- (Province of Agusan del Sur) San Mariano
- (Province of Surigao del Norte) Suyoc
- (Province of Surigao del Sur) Salvacion
- (Province of Surigao del Norte) San Francisco
- (Province of Surigao del Sur) Santa Maria