- Samal Island
- Samales Group
- Samalong
- Samba
- Sambilong Island
- Sambuan
- Sambulauan
- Sambulawan
- Sampalaum
- Sampunay
- San Fernando Island
- San Juan Rancheria
- San Rafael
- San Raymundo
- San Roque
- Sanasada
- Sanda
- Sanditan
- Sang
- Sang-Sang Island
- Sangay
- Sangboy Islands
- Sangkap
- Sangud
- Sanguisiapo Island
- Santa Barbara
- Sapa
- Sapa Bagan
- Sapa Sapa
- Sapa-Sapa