 | Sinking Star Ring | Ring | 9 | 14,295 |
| Sinking Star Ring | Ring | 9 | 16,075 |
 | Sky Breaker | Poleaxe | 9 | 25,560 |
| Sky Breaker | Poleaxe | 9 | 33,240 |
| Sky Breaker | Poleaxe | 9 | 29,280 |
 | Skywalker Armor | Body Wear | 7 | 9,260 |
 | Sleeves of Amethyst | Bracelet | 10 | 13,440 |
| Sleeves of Amethyst | Bracelet | 10 | 15,075 |
| Sleeves of Amethyst | Bracelet | 10 | 16,820 |
 | Sleeves of Blood | Bracelet | 6 | 5,520 |
 | Sleeves of Direction | Bracelet | 12 | 19,970 |
| Sleeves of Direction | Bracelet | 12 | 22,340 |
| Sleeves of Direction | Bracelet | 12 | 24,835 |
 | Sleeves of Grace | Bracelet | 3 | 625 |
 | 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 |
 | Smogg's Ring | Ring | 7 | 7,975 |
 | Snowflake Soles | Feet | 10 | 1 |
| Snowflake Soles | Feet | 11 | 1 |
| Snowflake Soles | Feet | 12 | 1 |
| Soaring Charge | Soaring Charge | Polearms | 15 | 82,800 |
| Soaring Charge | Soaring Charge | Polearms | 15 | 101,760 |
| Soaring Charge | Soaring Charge | Polearms | 15 | 91,400 |
| Soul Devourer Ring | Ring | 7 | 7,310 |
| Soul Devourer Ring | Ring | 7 | 8,335 |
| Soul Devourer Ring | Ring | 7 | 9,740 |
 | Spiked club | Polearms | 2 | 800 |
| Spiked club | Polearms | 2 | 2,040 |
| Spiked club | Polearms | 2 | 1,320 |
 | Spirit Breaker | Polearms | 5 | 7,600 |
| Spirit Breaker | Polearms | 5 | 11,120 |
| Spirit Breaker | Polearms | 5 | 9,280 |
| Spirit Breaker | Polearms | 5 | 7,600 |
 | Spirit Driver Wand | Magic | 10 | 32,400 |
| Spirit Driver Wand | Magic | 10 | 40,880 |
| Spirit Driver Wand | Magic | 10 | 36,520 |
 | Spiritcooler Wand | Magic | 6 | 9,840 |
| Spiritcooler Wand | Magic | 6 | 14,040 |
| Spiritcooler Wand | Magic | 6 | 11,840 |
| Spiritcooler Wand | Magic | 5 | 9,840 |
 | Spiritmeeting Wand | Magic | 5 | 6,200 |
| Spiritmeeting Wand | Magic | 5 | 9,800 |
| Spiritmeeting Wand | Magic | 5 | 7,880 |
| Spiritmeeting Wand | Magic | 4 | 6,200 |
 | Spring Wind's Mercy | Ring | 12 | 23,185 |
| Spring Wind's Mercy | Ring | 12 | 26,030 |