 | Snowbreak Flower | | | |
 | Snowdrift Pendant | Belt | 7 | 6,545 |
| Snowdrift Pendant | Belt | 7 | 7,535 |
| Snowdrift Pendant | Belt | 7 | 8,860 |
 | Snowflake Soles | Feet | 10 | 1 |
| Snowflake Soles | Feet | 11 | 1 |
| Snowflake Soles | Feet | 12 | 1 |
 | Snowflake Stone | | 12 | 20,000 |
 | Snubnose Oddfoot Pet Egg | | 28 | 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 |
 | Soaring Overlord | | | 8,000 |
 | Soaring Phoenix Bow | Ranged | 11 | 40,480 |
| Soaring Phoenix Bow | Ranged | 11 | 50,720 |
| Soaring Phoenix Bow | Ranged | 11 | 44,960 |
 | 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 |
 | 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 | Swords & Blades | 13 | 57,720 |
| Sol and Luna | Swords & Blades | 13 | 72,000 |
| Sol and Luna | Swords & Blades | 13 | 64,120 |
 | Solar Bond | | | |
| Solar Bond with Kirin blood | | | |
 | Solar Enlightenment | Magic | 12 | 51,520 |
| Solar Enlightenment | Magic | 12 | 57,840 |
 | Solar Spatula | | | |
 | Solar Strike Bow | Ranged | 10 | 32,800 |
| Solar Strike Bow | Ranged | 10 | 41,280 |
| Solar Strike Bow | Ranged | 10 | 36,920 |
| Solar Talisman | | | |
 | Solemn Feathers | | 2 | 10,000 |
| Solemn Feathers | | 2 | 10,000 |
 | Solid Centipod Antenna | | | |
 | Solid Gold Belt | Belt | 2 | 310 |