| City | Region |
|---|
| ›Sadh | Zufar› |
| ›Saham | Al-Batinah› |
| ›Sahil Harmul | Al-Batinah› |
| ›Saiq Airport | Ad Dākhilīyah› |
| ›Salalah | Zufar› |
| ›Sallan | Al-Batinah› |
| ›Sanqar | Al-Batinah› |
| ›Sarfayt | Zufar› |
| ›Sarimah | Al-Batinah› |
| ›Sayq | Ad Dākhilīyah› |
| ›Shalim | Zufar› |
| ›Sham | Al-Batinah› |
| ›Shibah | Al-Batinah› |
| ›Shidah | Al-Batinah› |
| ›Shinas | Al-Batinah› |
| ›Shinas | Al-Batinah› |
| ›Shuaymiyah | Zufar› |
| ›Shurayjat | Ad Dākhilīyah› |
| ›Sohar International Airport | Al-Batinah› |
| ›Sohar Port | Al-Batinah› |
| ›Subaykhah | Al-Batinah› |
| ›Suhar | Al-Batinah› |
| ›Suhayrah | Al-Batinah› |
| ›Şur | Oman› |
| ›Sur al Balush | Al-Batinah› |
| ›Sur al Mazari | Al-Batinah› |
| ›Sur Bani Ḩammad | Al-Batinah› |
| ›Suwadi al Batha | Al-Batinah› |
| ›Suwadi Alwa | Al-Batinah› |
| ›Suwayhirah | Al-Batinah› |
