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Saipal	Shringa	Sitapur
Sakha	Shyabu	Sitlapur
Saldanggaon	Sialkot	Siurigaon
Salkot	Sidhnia Ghat	Siwanagar
Sallen	Sikha	Sonauli
Sallyan	Sikpasor Khani	Sorukot
Sallyana	Sikta Ghat	Sorung
Salyan	Siktahan	Sripur
Sama	Silgadhi	Subakone
Samargaon	Silgadhi-Doti	Sugarkhal
Samde	Silgarhi Dot	Sukadhik
Samjung	Silgarhi-Doti	Sukhar
Sanam	Siliguri	Sukhchauri
Sangdah	Simagaon	Sunarpur
Sangu	Simara	Sunauli
Sangutar	Simengaon	Sundarijal
Sankhu	Simikot	Sundarpur
Sanwal	Simra	Sunderijal
Sarswati	Sindhuli	Sundraijal
Sasaiya	Sindhuli Gadhi	Sundrijal
Saukatia	Sindhuli Garhi	Sungarkhal
Selkot	Sinja	Sunwal
Semri	Siraha	Surajpura
Setibas	Sirha	Surkhet
Setibeni	Sirkot	Swargdwar
Setu Bash	Siror	Swargdwari
Seulabang	Sirsia	Syabru
Shibganj	Sisaghat	Syabru Bensi
Shibkhola	Sisaghat Bazar	Syang
Shimi	Sisaria	Syangja
Shirha	Sisbani
Shivanagar	Sitalpati