S
- (Kirkuk District) Sartay
- (Kirkuk District) Sayyid ‘Alī
- (Daquq District) Sīdān al ‘Ulyā
- (Daquq District) Sayyid Ḩaydar
- (Al-Hawija District) Sayyidīyah
- (Daquq District) Shuwān
- (Kirkuk District) Sīdān
- (Al-Hawija District) Shihāb ‘Abd Allāh Aḩmad
- (Al-Hawija District) Sirḩān Ḩusayn Ḩabīb
- (Al-Hawija District) Sabtī Ḩamīd
- (Al-Hawija District) Sarhīd Khalaf
- (Al-Hawija District) Salmān Ḩamīd
- (Al-Hawija District) Sayyid ‘Alī Muşţafá
- (Daquq District) Sary Tapa
- (Kirkuk District) Serîtepe
- (Dabes) Shawkīr
- (Kirkuk District) Shūrjah
- (Kirkuk District) Sūrah Dayy
- (Kirkuk District) Sharafīyah
- (Daquq District) Suţīyah al ‘Ulyā
- (Daquq District) Suţīyah
- (Kirkuk District) Sārās as Suways
- (Kirkuk District) Shālikh
- (Kirkuk District) Sayyidī Mahdī
- (Al-Hawija District) Sa‘d ‘Abd Şaliḩ
- (Al-Hawija District) Sabtī ‘Azīz