- Sabon Kuyelo
- Sabon Layi
- Sabon Ungwan Gwandu
- Saulawa
- Shadadi
- Shirigari
- Shuaka
- Shuakan Dawa
- Sofo-Birnin-Gwari
- Sabon Gari
- Sauron Dogo
- Shadadi
- Shakayna
- Shakulalu
- Sheppi
- Sabon-Kazage
- Sabon-Layilasan
- Sada
- Shakwada
- Shika
- Sofon Kazage
- Sabon Birni
- Sabon Birni
- Sabon Birni
- Sabon Birnin Yero
- Sabon Dutsen Mai
- Sabon Turunku
- Sanda
- Sanfo
- Sarwani