S
- (Mugu) Sain
- (Mugu) Shree Nagar
- (Mugu) Sanngkholagaun
- (Mugu) Siyala
- (Salyan) Syaltara
- (Rukum) Sano Chaur
- (Rukum) Syanihana
- (Rukum) Sani Barkhu
- (Rukum) Syanla
- (Rukum) Sesipatal
- (Rukum) Shirpa
- (Rukum) Saunepani
- (Rukum) Simtara
- (Rukum) Sadhan Koshi
- (Rukum) Sarkimare
- (Rukum) Sano Lek
- (Rukum) Sarsukanda
- (Rukum) Siubang
- (Rukum) Sim Patal
- (Rukum) Simtaru
- (Rukum) Serpu
- (Rukum) Sanidaha
- (Rukum) Siubang
- (Rukum) Simpatal
- (Rukum) Siyabang
- (Rukum) Sibari
- (Rukum) Saurikholagaun
- (Rukum) Samalemare
- (Rukum) Syalkholagaun
- (Rukum) Shankhapipal Bajar(Rimegaun)