 | ★Shining Snow Vest | Body Wear | 12 | 35,400 |
 | ★Shining Snow Wristguards | Bracelet | 12 | 28,320 |
 | ★Shinroaxes | Dual Axes | 10 | 50,000 |
 | ★Shinroblade | Swords & Blades | 10 | 50,000 |
 | ★Shinrotwins | Swords & Blades | 10 | 50,000 |
 | ★Sign of Antiquity | Ring | 11 | 30,510 |
 | ★Sign of Antiquity: Chaos | Ring | 13 | 36,055 |
 | ★Sign of Frost | Ring | 11 | 30,510 |
 | ★Sign of Frost: Chaos | Ring | 13 | 36,055 |
 | ★Sign of Ordinance | Magic | 14 | 96,800 |
 | ★Silent Chord Helm | Head Wear | 13 | 37,080 |
 | ★Silent Slasher | Fists | 10 | 50,000 |
 | ★Silver Chained Star | Necklace | 13 | 36,805 |
 | ★Silverrain | Magic | 12 | 70,800 |
 | ★Sirenith Necklace | Necklace | 10 | 28,025 |
 | ★Sirenith Necklace: Order | Necklace | 12 | 33,630 |
 | ★Sky Demon's Pearl | Necklace | 11 | 27,495 |
 | ★Skyshaker Soulglaive | Magic | 10 | 50,000 |
| ★Skywalker Bracers | Bracelet | 11 | 23,650 |
| ★Skywalker Shell | Body Wear | 11 | 29,560 |
 | ★Skywalker Shins | Leg Wear | 11 | 28,085 |
 | ★Skywalker Shoes | Feet | 11 | 25,130 |
 | ★Skywarrior: Nemesis | Fists | 10 | 50,000 |
 | ★Sleeves of Demon Sword | Bracelet | 12 | 27,840 |
 | ★Snowflake Soles | Feet | 13 | 1 |
| ★Snowflake Soles | Feet | 14 | 1 |
 | ★Solar Enlightenment | Magic | 13 | 77,480 |
 | ★Solar Flame: Conquerer | Magic | 11 | 59,120 |
 | ★Solar Flash | Robe | 13 | 32,050 |
 | ★Solar Flash Greaves | Feet | 13 | 34,055 |
 | ★Solar Flash Helm | Head Wear | 13 | 36,055 |
 | ★Solar Flash Plate | Body Wear | 13 | 40,060 |
 | ★Solar Flash Sleevelets | Bracelet | 13 | 32,050 |
 | ★Solar Flash Tasses | Leg Wear | 13 | 38,060 |
 | ★Solar Redemption | Fists | 13 | 82,400 |
 | ★Solarhunter | Ranged | 12 | 69,160 |
 | ★Solemnlight Arms | Bracelet | 11 | 27,120 |
 | ★Solemnlight Cape | Robe | 11 | 27,120 |
 | ★Solemnlight Gear | Head Wear | 11 | 30,510 |
 | ★Solemnlight Greaves | Feet | 11 | 28,815 |
 | ★Solemnlight Plate | Body Wear | 11 | 33,900 |
 | ★Solemnlight Tasses | Leg Wear | 11 | 32,205 |
 | ★Solid Truth | Polearms | 12 | 70,800 |
 | ★Soul Crusher | Ranged | 12 | 70,960 |
 | ★Soul Freeze | Ranged | 10 | 50,000 |
 | ★Soul of the Sea | Fists | 11 | 59,120 |
 | ★Soul Purify Bracers | Bracelet | 13 | 32,960 |
 | ★Soul Slasher | Poleaxe | 13 | 82,400 |
| ★Soul Snatcher | Ranged | 12 | 70,960 |
 | ★Soul Swallower | Polearms | 11 | 59,120 |