| Şehir | Eyalet, İl, Bölge |
|---|
| ›Sabon Gida | Abuja (Federal Capital Territory)› |
| ›Sagamu | Ogun› |
| ›Saki | Oyo› |
| ›Sakpenwa | Rivers› |
| ›Sanmora | Kwara› |
| ›Sapele | Delta› |
| ›Segpe | Bayelsa› |
| ›Shabaki | Bauchi› |
| ›Shabu | Nasarawa› |
| ›Shaki | Oyo› |
| ›Shegi | Niger› |
| ›Shendam | Plateau› |
| ›Shiwer | Plateau› |
| ›Sokoto | Sokoto› |
| ›Suru Lere | Ekiti› |
