| Nzev | Obyvatele | Nad. vka | Souadnice | 
Sabahat | 
 | 11 m | 54' N; 1192' E | 
Sabangkok | 
 | 101 m | 522' N; 11522' E | 
Sabang | 
 | 12 m | 530' N; 11528' E | 
Sadoman | 
 | 407 m | 522' N; 11613' E | 
Saeimpadon | 
 | 1 m | 640' N; 11655' E | 
Sagoan Kechil | 
 | 475 m | 516' N; 11650' E | 
Sago | 
 | 
 | 437' N; 11822' E | 
Sagut | 
 | 
 | 550' N; 1165' E | 
Sahab | 
 | 99 m | 640' N; 1171' E | 
Saiap | 
 | 957 m | 613' N; 11631' E | 
Sakikilo | 
 | 471 m | 422' N; 1165' E | 
Sakong Besar | 
 | 
 | 431' N; 11834' E | 
Sakut | 
 | 196 m | 432' N; 11622' E | 
Saladan | 
 | 54 m | 531' N; 11550' E | 
Salang | 
 | 629 m | 554' N; 11642' E | 
Salarom | 
 | 265 m | 431' N; 11610' E | 
Salawan | 
 | 461 m | 428' N; 11620' E | 
Saliku | 
 | 198 m | 428' N; 11615' E | 
Saliliran | 
 | 501 m | 424' N; 11613' E | 
Salilir | 
 | 521 m | 424' N; 1164' E | 
Salimandut | 
 | 142 m | 628' N; 11652' E | 
Saliman | 
 | 227 m | 424' N; 11627' E | 
Salimpadon | 
 | 1 m | 640' N; 11655' E | 
Saliwangan | 
 | 130 m | 517' N; 11547' E | 
Salung | 
 | 150 m | 434' N; 11627' E | 
Salyawak | 
 | 92 m | 57' N; 1182' E | 
Samawang | 
 | 1 m | 555' N; 11746' E | 
Samdakan | 
 | 
 | 549' N; 1187' E | 
Samir | 
 | 58 m | 649' N; 11649' E | 
Samoran | 
 | 167 m | 440' N; 11635' E | 
Samoso | 
 | 1 348 m | 557' N; 11635' E | 
Sampang | 
 | 18 m | 437' N; 11819' E | 
Samparita | 
 | 406 m | 630' N; 11655' E | 
Sampugan | 
 | 206 m | 431' N; 11615' E | 
Samusu | 
 | 
 | 557' N; 11635' E | 
Sandakan (Sandakan) | 392 332 | 
 | 549' N; 1187' E | 
Sandakan Town | 
 | 
 | 549' N; 1187' E | 
Sandapak | 
 | 487 m | 527' N; 11612' E | 
Sandatan | 
 | 1 232 m | 555' N; 11630' E | 
Sandumin | 
 | 14 m | 458' N; 11530' E | 
Sangoi | 
 | 107 m | 522' N; 11743' E | 
Sanikan Ulu | 
 | 443 m | 634' N; 1170' E | 
Sanuank | 
 | 167 m | 440' N; 11635' E | 
Sapalian | 
 | 167 m | 428' N; 11630' E | 
Sapang | 
 | 
 | 437' N; 11819' E | 
Sapi | 
 | 1 m | 549' N; 11725' E | 
Sapong | 
 | 382 m | 54' N; 11555' E | 
Sapulot | 
 | 172 m | 442' N; 11628' E | 
Sapulut | 
 | 172 m | 442' N; 11628' E | 
Sarang | 
 | 3 m | 634' N; 11631' E | 
Sarapa | 
 | 77 m | 531' N; 11531' E | 
Saung Saung | 
 | 165 m | 620' N; 11622' E | 
Sawangan | 
 | 
 | 537' N; 11537' E | 
Seado | 
 | 173 m | 430' N; 11616' E | 
Sebangan | 
 | 94 m | 528' N; 11749' E | 
Sebungali | 
 | 169 m | 431' N; 11616' E | 
Sedul | 
 | 
 | 558' N; 11646' E | 
Segama | 
 | 71 m | 54' N; 11816' E | 
Segindai | 
 | 
 | 552' N; 11652' E | 
Selangan | 
 | 17 m | 649' N; 11649' E | 
Seliman | 
 | 227 m | 424' N; 11627' E | 
Selimpapon | 
 | 49 m | 417' N; 11728' E | 
Selimpopon | 
 | 
 | 417' N; 11728' E | 
Semawang | 
 | 
 | 555' N; 11746' E | 
Sembulan | 
 | 25 m | 558' N; 1164' E | 
Sememdapi | 
 | 115 m | 419' N; 11625' E | 
Semendapi | 
 | 115 m | 419' N; 11625' E | 
Sempangan Kanan | 
 | 416 m | 532' N; 11557' E | 
Sempangan Kiri | 
 | 582 m | 532' N; 11558' E | 
Semporna (Semporna) | 62 686 | 505 m | 428' N; 11836' E | 
Semporna Settlement | 
 | 2 m | 428' N; 11836' E | 
Sempurna | 
 | 
 | 428' N; 11836' E | 
Senadja | 
 | 1 m | 645' N; 1172' E | 
Senaja | 
 | 1 m | 645' N; 1172' E | 
Senasak | 
 | 16 m | 642' N; 1174' E | 
Sensuran | 
 | 1 624 m | 543' N; 11622' E | 
Sensuron | 
 | 
 | 543' N; 11622' E | 
Sepaan | 
 | 161 m | 543' N; 1172' E | 
Krok zpt, Ukzat kontinenty ... |