 | Sleeves of Sacred Torto | Bracelet | 7 | 8,225 |
| Sleeves of Sacred Tortoise | Bracelet | 7 | 6,050 |
| Sleeves of Sacred Tortoise | Bracelet | 7 | 6,980 |
 | Sleeves of the Cosmos | Bracelet | 8 | 8,195 |
| Sleeves of the Cosmos | Bracelet | 8 | 9,250 |
| Sleeves of the Cosmos | Bracelet | 8 | 10,660 |
 | Slogan | | 2 | 50 |
| Slogan | | 2 | 50 |
 | Slogan of the Axe Gang | | 3 | 100 |
| Slogan of the Axe Gang | | 3 | 100 |
 | Smelt Iron Hammer | Dual Hammers | 3 | 2,440 |
 | Smithy's Hammer | Dual Hammers | 2 | 880 |
| Smithy's Hammer | Dual Hammers | 2 | 2,080 |
| Smithy's Hammer | Dual Hammers | 2 | 1,400 |
 | Smogg's Ring | Ring | 7 | 7,975 |
 | Snaggletooth Kitten Pet Egg | | 5 | 1 |
 | Snake Bow | Ranged | 2 | 1,200 |
 | Snowball Launcher | Ranged | 1 | 100 |
 | Snowdrift Pendant | Belt | 7 | 6,545 |
| Snowdrift Pendant | Belt | 7 | 7,535 |
| Snowdrift Pendant | Belt | 7 | 8,860 |
 | Soccer Babe | | 1 | 1 |
 | Soccer Heat Knot | Head | 8 | 1,000 |
 | Soccer Heat Shoes | Boots | 3 | 1,000 |
 | Soccer Heat Short | Leg Wear | 3 | 1,000 |
 | Soccer Heat Top | Body Wear | 3 | 1,000 |
 | Sofa | | 1 | 10 |
| Sofa | | 1 | 10 |
| Soft Cactopod Pet Egg | | 4 | 1 |
 | Solemn Feathers | | 2 | 10,000 |
| Solemn Feathers | | 2 | 10,000 |
 | Solid Gold Belt | Belt | 2 | 310 |
 | Solid Gold Necklace | Necklace | 2 | 270 |
 | SOS | | 2 | 50 |
| SOS | | 2 | 50 |
| Soul Devourer Ring | Ring | 7 | 7,310 |
| Soul Devourer Ring | Ring | 7 | 8,335 |
| Soul Devourer Ring | Ring | 7 | 9,740 |
 | Soulbind Amulet | Necklace | 3 | 1,387 |
 | Soulrout Whip | Long Whip | 8 | 32,800 |
 | Southern Pass Mountains | | 2 | 50 |
 | Sparklebright | | 4 | 10,000 |
| Sparklebright | | 4 | 10,000 |
| Sparklebright | | 4 | 10,000 |
 | Sparrowhawk Bow | Ranged | 3 | 1,560 |
| Sparrowhawk Bow | Ranged | 3 | 3,680 |
| Sparrowhawk Bow | Ranged | 3 | 2,360 |
 | Sparrowshot | Ranged | 4 | 4,480 |
| Sparrowshot | Ranged | 4 | 7,000 |
| Sparrowshot | Ranged | 4 | 5,480 |