Cities — S
- Sagaing (10)
- San Chaung (17)
- San Gyi Wa (17)
- Sangyoung (17)
- Sar Bu Taung (17)
- Saw Bwar Gyi Kone (17)
- Seikgyi (17)
- Set Ka Lay (17)
- Setsan (17)
- Shan Chaung (17)
- Shwe Kokko (05)
- Shwe Lin Ban (17)
- Shwe Pyauk (17)
- Shwebo (10)
- Shwegu (04)
- Shwegyin (16)
- Shwenatha (17)
- Sinngu (17)
- Sittwe (01)