S
- (Province of Palawan) Sangat Island
- (Province of Palawan) Suotiv Island
- (Province of Palawan) Summerumsum
- (Province of Palawan) Sumbiling
- (Province of Palawan) Sumbao
- (Province of Marinduque) Sumanga
- (Occidental Mindoro) Sumalague
- (Province of Romblon) Sumabyay
- (Occidental Mindoro) Sulputon
- (Province of Palawan) Sulong
- (Province of Marinduque) Suha
- (Province of Palawan) Sugut
- (Province of Romblon) Sogod
- (Province of Palawan) Stumps Island
- (Province of Palawan) Stanlake Island
- (Province of Palawan) South Malaibo Island
- (Province of Palawan) South Islet
- (Province of Palawan) South Island
- (Province of Palawan) South Channel Island
- (Province of Palawan) Sombrero Island
- (Oriental Mindoro) Soguicay Island
- (Oriental Mindoro) Soguica
- (Province of Palawan) Small Pagbo Island
- (Province of Palawan) Siuk
- (Province of Palawan) Sirinao Island
- (Occidental Mindoro) Sipuyo
- (Province of Palawan) Siparay Island
- (Oriental Mindoro) Sinunoc
- (Province of Palawan) Sinul Island
- (Occidental Mindoro) Singay