Towns
| State | City/Town | Town Title |
|---|---|---|
| Maine | Shapleigh | Shapleigh, ME |
| Maine | Shawmut | Shawmut, ME |
| Maine | Sherman | Sherman, ME |
| Maine | Sherman Mills | Sherman Mills, ME |
| Maine | Sherman Station | Sherman Station, ME |
| Maine | Shirley Mills | Shirley Mills, ME |
| Maine | Sinclair | Sinclair, ME |
| Maine | Skowhegan | Skowhegan, ME |
| Maine | Smithfield | Smithfield, ME |
| Maine | Smyrna Mills | Smyrna Mills, ME |
| Maine | Solon | Solon, ME |
| Maine | Sorrento | Sorrento, ME |
| Maine | South Berwick | South Berwick, ME |
| Maine | South Bristol | South Bristol, ME |
| Maine | South Casco | South Casco, ME |
| Maine | South China | South China, ME |
| Maine | South Freeport | South Freeport, ME |
| Maine | South Gardiner | South Gardiner, ME |
| Maine | South Paris | South Paris, ME |
| Maine | South Portland | South Portland, ME |
| Maine | South Thomaston | South Thomaston, ME |
| Maine | South Windham | South Windham, ME |
| Maine | Southport | Southport, ME |
| Maine | Southwest Harbor | Southwest Harbor, ME |
| Maine | Springfield | Springfield, ME |