S
- (Province of Pangasinan) San Macario Norte
- (Province of Ilocos Norte) Santiago Espiritu
- (Province of Pangasinan) San Roque
- (Province of Pangasinan) Santa Maria
- (Province of La Union) San Jose
- (Province of Ilocos Norte) Sugiab
- (Province of Ilocos Norte) Suba
- (Province of Ilocos Norte) Suyo
- (Province of Ilocos Norte) Sail
- (Province of Ilocos Norte) Santa Tomas
- (Province of Pangasinan) San Jose
- (Province of Ilocos Norte) Salangsong
- (Province of Ilocos Norte) San Gabriel
- (Province of Ilocos Sur) Suyo
- (Province of Ilocos Norte) Sigsigay
- (Province of Ilocos Norte) Santo Cristo
- (Province of Pangasinan) Santa Rosa
- (Province of Pangasinan) Santo Domingo
- (Province of Ilocos Sur) Sagayaden
- (Province of Ilocos Sur) San Miguel
- (Province of Pangasinan) Sangcagulis
- (Province of Pangasinan) Sapinit
- (Province of Pangasinan) Sanlibo
- (Province of Pangasinan) Sawat
- (Province of Pangasinan) San Gabriel Second
- (Province of Pangasinan) Scout Island
- (Province of Pangasinan) Sison Island
- (Province of Pangasinan) Shell Island
- (Province of Pangasinan) Sison
- (Province of La Union) Santiago Sur