 Snow Walker Lynx Pet Egg | — | — | 18 | 1 |
| Snubnose Oddfoot Pet Egg | — | — | 28 | 1 |
| Soaring Charge | Club | 138 | 15 | 82,800 |
| Soaring Charge | Club | 138 | 15 | 101,760 |
| Soaring Charge | Club | 138 | 15 | 91,400 |
 Soaring Overlord | — | — | — | 8,000 |
 Soaring Phoenix Bow | Bow | 92 | 11 | 40,480 |
| Soaring Phoenix Bow | Bow | 92 | 11 | 50,720 |
| Soaring Phoenix Bow | Bow | 92 | 11 | 44,960 |
 Soccer Babe | — | — | 1 | 1 |
 Soccer Heat Knot | Head | 10 | 8 | 1,000 |
 Soccer Heat Shoes | Boots | 10 | 3 | 1,000 |
 Soccer Heat Short | Leg Wear (Fashion) | 10 | 3 | 1,000 |
 Soccer Heat Top | Body Wear (Fashion) | 10 | 3 | 1,000 |
 Socket Stone | — | — | — | — |
 Socket Stone Pack | — | — | — | — |
 Socket Stone x10 Pack | — | — | — | — |
| Socket Stone x20 Pack | — | — | — | — |
| Socket Stone x30 Pack | — | — | — | — |
| Socket Stone x40 Pack | — | — | — | — |
| Socket Stone x50 Pack | — | — | — | — |
 Sofa | — | — | 1 | 10 |
| Sofa | — | — | 1 | 10 |
 Soft as Feathers | — | — | — | 1 |
| Soft Cactopod Pet Egg | — | — | 4 | 1 |
 Soft Cactopod's Stinger | — | — | — | — |
 Soft Fur | — | — | — | 640 |
 Sol and Luna | Dual Swords | 111 | 13 | 57,720 |
| Sol and Luna | Dual Swords | 111 | 13 | 72,000 |
| Sol and Luna | Dual Swords | 111 | 13 | 64,120 |
 Solar Bond | — | — | — | — |
| Solar Bond with Kirin blood | — | — | — | — |
 Solar Enlightenment | Magic Sword | 94 | 12 | 51,520 |
| Solar Enlightenment | Magic Sword | 99 | 12 | 57,840 |
 Solar Spatula | — | — | — | — |
 Solar Strike Bow | Bow | 82 | 10 | 32,800 |
| Solar Strike Bow | Bow | 82 | 10 | 41,280 |
| Solar Strike Bow | Bow | 82 | 10 | 36,920 |
| Solar Talisman | — | — | — | — |
 Solemn Feathers | — | 30 | 2 | 10,000 |
| Solemn Feathers | — | 30 | 2 | 10,000 |
 Solid Centipod Antenna | — | — | — | — |
 Solid Gold Belt | Protection Belt | 7 | 2 | 310 |
 Solid Gold Necklace | Protection Necklace | 5 | 2 | 270 |
 Sonic Smasher | Polehammer | 94 | 11 | 41,360 |
| Sonic Smasher | Polehammer | 94 | 11 | 51,600 |
| Sonic Smasher | Polehammer | 94 | 11 | 45,840 |
 Son of Reese | — | — | — | — |
 Soothing Cure | — | — | — | — |
 Soothing Orb | — | — | — | 600 |