| Skyvivot Sword | Military Sword 67%Military Sword 3% | 4 | 3 |
| Skywalker Armor | Skywalker Armor 100% | 4 | 1 |
| Skywalker Vambraces | Skywalker Vambraces 100% | 4 | 1 |
| Sleeve Sword | Concealed Claw 67%Concealed Claw | 2 | 3 |
| Sleeves of Blood | Sleeves of Blood 100% | 3 | 6 |
| Sleeves of Grace | Sleeves of Grace 100% | 2 | 1 |
| Slipstream Pestle | Soaring Charge 67%Soaring Charge 3% | 10 | 3 |
| Sloe cotton shoe | ★Boots of Divinity 100% | 2 | 5 |
| Sloe cuisse | ★Vicious Cuisse 100% | 2 | 5 |
| Small Absorb Damage Potion | Dew of Rival Protection 100% | 2 | 2 |
| Small Dual Resistant Potion | Dew of Lunar Protection 100% | 3 | 2 |
| Small Earth Resistant Potion | Glutton Orb 100% | 3 | 2 |
| Small Fire Resistant Potion | Drake Brute Orb 100% | 3 | 2 |
| Small Frenzy Potion | Crimson Blood Powder 100% | 2 | 2 |
| Small Healing Elixir Dust | Small Healing Elixir Dust 100% | 6 | 6 |
| Small Healing Elixir Powder | Small Healing Elixir Powder 100% | 4 | 3 |
| Small Healing Life Dust | Small Healing Life Dust 100% | 6 | 6 |
| Small Healing Life Powder | Small Healing Life Powder 100% | 4 | 5 |
| Small Healing Magic Dust | Small Healing Magic Dust 100% | 6 | 6 |
| Small Healing Magic Powder | Small Healing Magic Powder 100% | 4 | 6 |
| Small Healing Potion | Small Healing Potion 100% | 1 | 4 |
| Small Hidden Robe | Dazzling Mantle 67%Dazzling Mantle 3% | 9 | 3 |
| Small Increase Speed Potion | Flourish Orb 100% | 3 | 2 |
| Small Lucky Potion | Samsara Orb 100% | 3 | 2 |
| Small Magic Resistant Potion | Clearance Powder 100% | 3 | 2 |
| Small Mana Potion | Small Mana Potion 100% | 1 | 4 |
| Small Metal resistant Potion | Violet Mantis Orb 100% | 3 | 2 |
| Small Physical Resistant Potion | Armor Powder 100% | 3 | 2 |
| Small Rejuvenation Potion | Small Rejuvenation Potion 100% | 1 | 6 |
| Smelt Iron Hammer | Smelt Iron Hammer 100% | 1 | 1 |
| Smogg's Ring | Smogg's Ring 100% | 4 | 1 |
| Snake Bow | Snake Bow 100% | 1 | 1 |
| Snake Spear | Viper Spear 67%Viper Spear 3% | 2 | 3 |
| Snarlightning Long Mauler | Bloodfang Sledgehammer 67%Bloodfang Sledgehammer 3% | 3 | 3 |
| Snow Jade Soulgem | Snowflake Stone 100% | | 1 |
| Snow Wave Pendant | Snowdrift Pendant 67%Snowdrift Pendant 3% | 4 | 3 |
| SnowPace Bear Speed-Up 10 | Swift Polaris Snow Cub 100% | | 2 |
| Snowstorm Crossbow | Cloud Parting Crossbow 67%Cloud Parting Crossbow 3% | 3 | 3 |
| Soareef Spear | Goose Down Spear 67%Goose Down Spear 3% | 4 | 3 |
| Socket Stone Recipe | Socket Stone 100% | | 1 |
| SolarShot Bow | Fallen Phoenix Crossbow 67%Fallen Phoenix Crossbow 3% | 7 | 3 |
| Solicit Moon Pendant | Mooncaller Pendant 67%Mooncaller Pendant 3% | 6 | 3 |
| Solid Gold Belt | Solid Gold Belt 100% | 1 | 1 |
| Solid Gold Necklace | Solid Gold Necklace 100% | 1 | 1 |
| Solstice Elder Casque | Helmet of Immortal Warrior 67%Helmet of Immortal Warr 3% | 7 | 3 |
| SonicSlam Hammer | Ear Splitting Hammer 67%Ear Splitting Hammer 3% | 5 | 3 |
| SonicSuppresser Mauler | Spirit Smasher 67%Spirit Smasher 3% | 8 | 3 |
| Soporific Whisper | Soporific Whisper 100% | | 2 |
| Sorcerer WristBracer | Charmed Sleeves 67%Charmed Sleeves | 1 | 3 |
| Soul bite Legharness | ★Genie Shins 100% | 4 | 5 |