1. Sabine Patches
2. Saint Espirt Shoal
3. Saint Esprit Shoal
4. Saint Joseph Rock
5. Samarang Bank
6. Sanjiao Jiao
7. Saracen Bank
8. Scarborough Reef
9. Scarborough Shoal
10. Scott Patches
11. Second North Pass
12. Second South Pass
13. Sen-p'ing T'an
14. Shan-chien-tao
15. Shan-hu Tao
16. Shang-hu Tao
17. Shanhu Dao
18. Shen-ping Tao
19. Shih Tao
20. Shih-t'ang Lien-chiao
21. Shinko Shoal
22. Shira Islet
23. Shitanglian Jiao
24. Shu Tao
25. Shuangzi Qunjiao

26. Siamese Shoal
27. Siling Jiao
28. Silk Rock
29. Simo Banks
30. Sisha Islands
31. Smith Shoal
32. South China Basin
33. South China Sea
34. South China Sea Abyssal Plain
35. South Hill Rock
36. South Island
37. South Pass
38. South Rock
39. South Sand
40. South Sea
41. South Vereker Bank
42. South Vereker Bank
43. Southwest Sunken Barrier Shoals
44. Spratly Island
45. Ssu-ch'ia-p'o-lo T'an
46. Ssu-ti-wa-erh-t'e An-sha
47. Stewart Bank
48. Stewart Seamount
49. Suan Tao
50. Suante