- Santo Niño
- Saobulan
- Sapa Manok
- Saung Island
- Senior
- Seres
- Sibatang Lower
- Sibucao
- Sibulan Island
- Silagui Island
- Simandal
- Simoadang Island
- Sinolot
- Sinunug
- Sinuropan
- Sirumon Island
- Sisip
- Sitio Gudilog
- Sitio Polison
- Song Lupa
- Sugan
- Sugbay
- Sugbay
- Sugbay Island
- Sumalig Islet
- Sumanga
- Sumbato
- Sumpot
- Sungayon
- Sunggoy