1. P'ai-hung T'an
2. P'ai-po An-sha
3. P'an-shih Hsu
4. P'ang-pei Chiao
5. P'ang-shih Yu
6. P'eng-p'o Chiao
7. P'u-li-meng T'an
8. Pa-hsu Ch'i
9. Pa-hsu Chiao
10. Pa-t'ao-erh Tao
11. Paibo Ansha
12. Paihong Tan
13. Paisley Shoal
14. Palm Island
15. Panshi Yu
16. Pao-wei Ansha
17. Paracel Islands
18. Paracels
19. Parachel
20. Paragua Ridge
21. Parry Shoal
22. Passo Keah
23. Passu Keah
24. Pattle Island
25. Payne Shoal

26. Pei Chiao
27. Pei T'an
28. Pei Tao
29. Pen-ku An-sha
30. Penguin Bank
31. Penguin Reef
32. Petch Reef
33. Phillips Shoal
34. Phu Lam Dao
35. Pi-t'ao-erh Tao
36. Pi-wei An-sha
37. Pigmy Shoal
38. Pin-mei T'an
39. Ping-nan An-sha
40. Plover Shoal
41. Po-fu An-sha
42. Pratas Island
43. Pratas Reef
44. Pratus
45. Pratus Island
46. Pritchard Bank
47. Pu-te An-sha
48. Pulau Mantanai Besar
49. Pulau Mantanai Kechil
50. Pygmy Shoal