| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Sabana de Chilibre | city | Panama | Panama | 9.16 | -79.59 | 347 | 67603 |
| Sabaneta | city | Panama | Panama | 9.00 | -79.12 | 0 | 1925 |
| Sabanita | city | Panama | Panama | 9.00 | -79.12 | 0 | 1925 |
| Saboga | city | Panama | Panama | 8.62 | -79.06 | 101 | 54 |
| Sacramento | city | Panama | Panama | 9.05 | -79.30 | 19 | 41716 |
| Salsipuedes | city | Panama | Panama | 9.07 | -79.42 | 59 | 166079 |
| Samaria | city | Panama | Panama | 9.03 | -79.50 | 114 | 312061 |
| San Antonio | city | Panama | Panama | 9.15 | -79.05 | 19 | 17430 |
| San Antonio | city | Panama | Panama | 9.02 | -79.48 | 6 | 296795 |
| San Antonio | city | Panama | Panama | 9.39 | -79.51 | 357 | 11453 |
| San Antonio | city | Panama | Panama | 9.18 | -79.55 | 387 | 54761 |
| San Antonio | city | Panama | Panama | 9.08 | -79.20 | 39 | 20201 |
| San Buenaventura | city | Panama | Panama | 8.50 | -78.50 | 183 | 330 |
| San Cristóbal | city | Panama | Panama | 9.29 | -79.42 | 830 | 11473 |
| San Diego | city | Panama | Panama | 9.09 | -79.25 | 32 | 55373 |
| San Felipe | city | Panama | Panama | 8.95 | -79.53 | 0 | 38492 |
| San Fernando | city | Panama | Panama | 9.03 | -79.45 | 13 | 205461 |
| San Francisco | city | Panama | Panama | 8.98 | -79.50 | 0 | 80060 |
| San Francisco | city | Panama | Panama | 9.37 | -79.53 | 830 | 10418 |
| San Francisco de Caleta | city | Panama | Panama | 8.98 | -79.50 | 0 | 80060 |
| San Francisco de la Caleta | city | Panama | Panama | 8.98 | -79.50 | 0 | 80060 |
| San Francisquito | city | Panama | Panama | 8.45 | -78.88 | 104 | 410 |
| San Isidro | city | Panama | Panama | 9.07 | -79.52 | 383 | 268976 |
| San Joaquín | city | Panama | Panama | 9.15 | -79.02 | 39 | 8124 |
| San Jose | city | Panama | Panama | 9.30 | -79.12 | 830 | 494 |
| San Jose | city | Panama | Panama | 9.07 | -79.27 | 39 | 45834 |
| San Juan | city | Panama | Panama | 8.40 | -78.96 | 55 | 597 |
| San Juan de Pequení | city | Panama | Panama | 9.37 | -79.53 | 413 | 10418 |
| San Juan del Este | city | Panama | Panama | 8.30 | -78.85 | 0 | 191 |
| San Juan del Oeste | city | Panama | Panama | 8.40 | -78.96 | 55 | 597 |
| San Judas | city | Panama | Panama | 9.17 | -78.97 | 88 | 0 |
| San Miguel | city | Panama | Panama | 8.45 | -78.94 | 62 | 483 |
| San Miguel | city | Panama | Panama | 9.05 | -79.47 | 82 | 327773 |
| San Miguel | city | Panama | Panama | 9.22 | -79.26 | 830 | 8987 |
| San Miguelito | city | Panama | Panama | 9.05 | -79.47 | 82 | 327773 |
| San Rafael | city | Panama | Panama | 9.10 | -79.28 | 49 | 65613 |
| San Vicente | city | Panama | Panama | 9.11 | -79.60 | 830 | 68416 |
| Santa Bárbara | city | Panama | Panama | 9.08 | -79.50 | 216 | 294384 |
| Santa Clara | city | Panama | Panama | 9.10 | -79.28 | 49 | 65613 |
| Santa Corrillo | city | Panama | Panama | 9.02 | -79.28 | 0 | 10938 |
| Santa Cruz | city | Panama | Panama | 9.12 | -79.43 | 830 | 64462 |
| Santa Elena | city | Panama | Panama | 9.08 | -79.36 | 59 | 79104 |
| Santa Fe | city | Panama | Panama | 8.39 | -78.96 | 32 | 664 |
| Santa Librada | city | Panama | Panama | 9.07 | -79.51 | 282 | 288649 |
| Santa Pera | city | Panama | Panama | 9.05 | -79.47 | 82 | 327773 |
| Santa Rita | city | Panama | Panama | 9.07 | -79.50 | 272 | 302593 |
| Santo Corillo | city | Panama | Panama | 9.02 | -79.28 | 0 | 10938 |
| Sardinilla | city | Panama | Panama | 9.10 | -79.58 | 830 | 74088 |
| Seis Reales | city | Panama | Panama | 9.08 | -78.99 | 830 | 0 |
| Sitio de Goytia | city | Panama | Panama | 9.07 | -79.52 | 383 | 268976 |
| Sità ëd Panamà | city | Panama | Panama | 8.97 | -79.53 | 0 | 68030 |
| Summit | city | Panama | Panama | 9.07 | -79.65 | 249 | 70331 |
| Summit Gardens | city | Panama | Panama | 9.07 | -79.65 | 249 | 70331 |
| Summit Park | city | Panama | Panama | 9.07 | -79.65 | 249 | 70331 |
| Superación Campesina | city | Panama | Panama | 9.16 | -79.15 | 29 | 7525 |
| Syudad han Panamá | city | Panama | Panama | 8.97 | -79.53 | 0 | 68030 |
| Sábalo | city | Panama | Panama | 9.07 | -78.15 | 314 | 0 |