S
- (Kinmen County) Shangku
- (Kinmen County) Sandan
- (Kinmen County) Shaxi
- (Kinmen County) Shamei
- (Kinmen County) Shanqian
- (Lienchiang) Shanqiancun
- (Kinmen County) Shangzhuang
- (Kinmen County) Shanghou’an
- (Kinmen County) Shangyi
- (Kinmen County) Sihu
- (Kinmen County) Shanglin
- (Kinmen County) Shanhou
- (Kinmen County) Shanxi
- (Kinmen County) Shanzao
- (Kinmen County) Shanwai
- (Kinmen County) Shuangkou
- (Kinmen County) Shuitou