| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Sām Sālū | city | Azarbayjan-e Gharbi | Iran | 37.63 | 45.09 | 4297 | 76329 |
| Sāmagān | city | Sistan va Baluchestan | Iran | 26.56 | 61.21 | 3349 | 596 |
| Sāmbarān | city | Azarbayjan-e Sharqi | Iran | 38.50 | 45.76 | 4360 | 31174 |
| Sāmbūrtī | city | Azarbayjan-e Gharbi | Iran | 37.23 | 45.31 | 4498 | 4293 |
| Sāmelah | city | Kermanshah | Iran | 34.89 | 47.18 | 5869 | 6698 |
| Sāmeleh | city | Kermanshah | Iran | 34.89 | 47.18 | 5869 | 6698 |
| Sāmeleh-ye Soflá | city | Kermanshah | Iran | 34.02 | 47.31 | 5869 | 3997 |
| Sāmeleh-ye ‘Olyā | city | Kermanshah | Iran | 34.01 | 47.29 | 5885 | 4245 |
| Sāmereh-ye ‘Olyā | city | Kermanshah | Iran | 34.23 | 46.89 | 4465 | 6705 |
| Sāmghān | city | Khorasan-e Razavi | Iran | 36.28 | 58.67 | 4189 | 29695 |
| Sāmjān | city | Sistan va Baluchestan | Iran | 26.72 | 61.48 | 3595 | 596 |
| Sāmsālū | city | Azarbayjan-e Gharbi | Iran | 37.63 | 45.09 | 4297 | 76329 |
| Sāmān | city | Markazi | Iran | 35.26 | 49.58 | 6095 | 1341 |
| Sāmān | city | Chahar Mahal va Bakhtiari | Iran | 32.45 | 50.91 | 6709 | 13416 |
| Sāmān | city | Kerman | Iran | 30.22 | 57.90 | 1669 | 447 |
| Sāmān Maḩalleh-ye Pā’īn | city | Markazi | Iran | 35.25 | 49.58 | 6013 | 1341 |
| Sāmān Posht | city | Gilan | Iran | 36.82 | 49.77 | 5029 | 4619 |
| Sāmān Qal‘eh-ye Bālā | city | Markazi | Iran | 35.25 | 49.58 | 6125 | 1341 |
| Sāmān Qal‘eh-ye Pā’īn | city | Markazi | Iran | 35.26 | 49.58 | 6095 | 1341 |
| Sāmānlū | city | Ardabil | Iran | 38.93 | 47.80 | 4406 | 5730 |
| Sāmānlū-ye Bozorg | city | Ardabil | Iran | 38.23 | 48.02 | 6286 | 5364 |
| Sāmānsar | city | Gilan | Iran | 37.46 | 49.49 | -1689 | 78640 |
| Sāmānī | city | Sistan va Baluchestan | Iran | 26.39 | 60.79 | 2801 | 679 |
| Sāmār Qāvā | city | Khorasan-e Razavi | Iran | 35.32 | 60.37 | 4189 | 2384 |
| Sāmārgava | city | Khorasan-e Razavi | Iran | 35.32 | 60.37 | 4189 | 2384 |
| Sāmīān | city | Ardabil | Iran | 38.37 | 48.24 | 4238 | 11969 |
| Sāmūkān | city | Sistan va Baluchestan | Iran | 27.03 | 62.04 | 4189 | 894 |