- Sabzevar
- Salmās
- Saqqez
- Sar Darreh
- Sarakhs
- Sarpol-e Z̄ahāb
- Sartang-e Fāleḩ
- Sāveh
- Sedeyen-e Do
- Semīrom
- Semnan
- Seyyed Anjīrī
- Shādegān
- Shāhīn Dezh
- Shahr-e Bābak
- Shahr-e Kord
- Shahrak-e Emām Ḩasan
- Shahrak-e Kūlūrī
- Shahrak-e Pābedānā
- Shahre Jadide Andisheh
- Shāhreẕā
- Shahrīār
- Shahrud
- Sharīfābād
- Shīrvān
- Shūsh
- Shūshtar
- Sirjan
- Soleh Bon
- Sonqor
- Sūsangerd