- Simbangunan
- Simunul Island
- Sinagbuan Island
- Sioalo-Sioalo Island
- Sipaat
- Sipangkot Island
- Sipayu Island
- Sipung Island
- Sitangkai Island
- Sitangkai Sibi Island
- Situgal Diki Island
- Situgal Hea Island
- Sivak Island
- Soka-Soka
- Sollagin
- South Ubian
- South Ubian Island
- Sugbay Island
- Suka Suka Asibi Island
- Suka Suka Dacula Island
- Sumaluc Island
- Sambuluan
- Sanga-Sanga
- Sapadun
- Satan
- Semut
- Siasi
- Simuay
- Simunul
- Sionogan