S
- (Province of Pangasinan) Santa Maria
- (Province of Pangasinan) Sagunto
- (Province of Pangasinan) Samon
- (Province of Ilocos Norte) San Lorenzo
- (Province of Ilocos Sur) Suso
- (Province of Pangasinan) Sonquil
- (Province of Pangasinan) Sablig
- (Province of Pangasinan) Sanlibo
- (Province of Ilocos Sur) San Sebastian
- (Province of Pangasinan) San Gabriel First
- (Province of Ilocos Sur) Sinait
- (Province of Pangasinan) San Pedro Apartado
- (Province of Pangasinan) San Pedro
- (Province of La Union) San Eugenio
- (Province of Ilocos Norte) Solsona
- (Province of Pangasinan) Sagud-Bahley
- (Province of Pangasinan) Sumabnit
- (Province of Pangasinan) Sual
- (Province of La Union) Subusub
- (Province of Pangasinan) Sison
- (Province of Ilocos Sur) Suyo
- (Province of Ilocos Sur) Santa Maria