| Steel Bolt | Steel Bolt 81%Elite Steel Bolt 19% | 5 | 2 |
| Steel Claw | Iron Claw 67%Iron Claw | 1 | 3 |
| Stepcloud Shoe | Necromancy Boots 67%Necromancy Boots | 2 | 3 |
| Sterile Staff | Antler Wand 67%Antler Wand | 1 | 3 |
| Stingray Essence I | Stingray Essence I 100% | 1 | 5 |
| Stingray Essence II | Stingray Essence II 100% | 2 | 5 |
| Stingray Essence III | Stingray Essence III 100% | 3 | 6 |
| Stingray Essence IV | Stingray Essence IV 100% | 4 | 6 |
| Stingray Essence V | Stingray Essence V 100% | 5 | 5 |
| Stingray Essence VI | Stingray Essence VI 100% | 6 | 6 |
| Stone of Gaea | Stone of Gaea 100% | | 1 |
| Stone of Reverence | Stone of Reverence 100% | | 1 |
| Stone Smasher | Stone Smasher 100% | | 2 |
| StormPeal Shock Helmet | Rocking Thunder Helmet 67%Rocking Thunder Helmet 3% | 6 | 3 |
| Stormseeker Charm | Superior Rending Charm 100% | 1 | 1 |
| Strategic Arbalest | Giant Crossbow 67%Giant Crossbow 3% | 3 | 3 |
| Strato-cumuli Pendant | Rainflower Pendant 67%Rainflower Pendant | 2 | 3 |
| Strong Glue | Strong Glue 100% | | 1 |
| Styren's Shield | Styren's Shield 100% | | 2 |
| Styren's Shield Exchange | Order of Blessing 100% | | 1 |
| Styren's Shield Shard Exchange | Order of Prosperity 100% | | 1 |
| Styren's Spear | Styren's Spear 100% | | 2 |
| Styren's Spear Exchange | Order of Blessing 100% | | 1 |
| Styx Lord Edge | Netherking's Claw 67%Netherking's Claw 3% | 10 | 3 |
| Styx Omen Footwear | Boots of Fortune 67%Boots of Fortune 3% | 4 | 3 |
| Styx Omen Wristplate | Vambraces of Fortune 67%Vambraces of Fortune 3% | 4 | 3 |
| StyxWraith HieroAdorn | ★Bones of the Dead 100% | 2 | 5 |
| StyxWraith Necklace | ★Servant's Necklace 100% | 2 | 5 |
| StyxWraith Ring | ★Fiend's Ring 100% | 2 | 5 |
| Subduevil Wristplate | Winged Dragon Scalecuffs 67%Winged Dragon Scalecuff 3% | 4 | 3 |
| Sublime Kirin Waist Adorn | Unicorn Belt 67%Unicorn Belt 3% | 10 | 3 |
| SuddenWind Shoe | Wraith Boots 67%Wraith Boots 3% | 3 | 3 |
| Sumerian Camp Belt | Sumerian Camp Belt 100% | 3 | 1 |
| Summon God Charm | Mysterious Armor Charm 100% | 5 | 1 |
| Sun WristBracer | Wraith Sleeves 67%Wraith Sleeves 3% | 3 | 3 |
| Super Glue | Super Glue 100% | | 1 |
| Super Healing Elixir Dust | Super Healing Elixir Dust 100% | 10 | 6 |
| Super Healing Elixir Powder | Super Healing Elixir Powder 100% | 6 | 6 |
| Super Healing Life Dust | Super Healing Life Dust 100% | 10 | 6 |
| Super Healing Life Powder | Super Healing Life Powder 100% | 6 | 5 |
| Super Healing Magic Dust | Super Healing Magic Dust 100% | 10 | 6 |
| Super Healing Magic Powder | Super Healing Magic Powder 100% | 6 | 6 |
| Super Healing Potion | Super Healing Potion 100% | 3 | 6 |
| Super Mana Potion | Super Mana Potion 100% | 3 | 6 |
| Super Rejuvenation Potion | Super Rejuvenation Potion 100% | 3 | 3 |
| Superior Freedom Potion | Vacuity Powder 100% | 5 | 2 |
| Superior Leather | Superior Leather 100% | | 1 |
| Superior Vigor Jade | White Tea 100% | 6 | 2 |
| Supressoul Short Staff | Spiritcooler Wand 67%Spiritcooler Wand 3% | 3 | 3 |
| Supresur-Yuan Hammer | Purple Sun Hammer 67%Purple Sun Hammer 3% | 4 | 3 |