| Code | Name | Region |
|---|---|---|
| FRSLJ | Sauvigny-les-bois | 58 |
| FRS2A | Saulnes | 54 |
| FRXSZ | Saulnieres | 28 |
| FRSU9 | Saulny | 57 |
| FRSLZ | Saulon-la-chapelle | 21 |
| FRSL2 | Saulon-la-rue | 21 |
| FRL84 | Sault | 84 |
| FRSLT | Saultain | 59 |
| FRSBR | Sault-brenaz | 1 |
| FRSD2 | Sault-de-navailles | 64 |
| FRULT | Sault-les-rethel | 8 |
| FRS3U | Saulty | 62 |
| FRSXH | Saulx | 70 |
| FRSXU | Saulx-les-chartreux | 91 |
| FRSLY | Saulxures-les-nancy | 54 |
| FRSLX | Saulxures-sur-moselotte | 88 |
| FRSZ3 | Saulzais-le-potier | 18 |
| FRS5C | Saulzet-le-chaud | 63 |
| FRSKJ | Saumejan | 47 |
| FRSAU | Saumur | 49 |
| FR7UY | Saunay | 37 |
| FRYYG | Sassangy | 71 |
| FRS3S | Sassay | 41 |
| FRSSS | Sassenage | 38 |
| FRS2I | Sasseville | 76 |
| FRASS | Sassierges-saint-germain | 36 |
| FRSC8 | Sathonay-camp | 69 |
| FRSBQ | Satolas-et-bonce | 38 |
| FRRUS | Saturargues | 34 |
| FRUBS | Saubusse | 40 |
| FRSC5 | Saucats | 33 |
| FRAUK | Saucourt | 80 |
| FROYY | Saudoy | 51 |
| FRGQT | Saugnacq-et-muret | 40 |
| FRAGG | Saugues | 43 |
| FRSJN | Saujon | 17 |
| FRURH | Saulce-sur-rhone | 26 |
| FRTCE | Saulcet | 3 |
| FRUYC | Saulcy | 10 |
| FRS2Y | Saulcy-sur-meurthe | 88 |
| FRIEU | Saulieu | 21 |
| FRP8S | Sari-d'orcino | 2A |
| FRSD3 | Sarlande | 24 |
| FRSLC | Sarlat-la-caneda | 24 |
| FRSZP | Sarp | 65 |
| FRGXG | Sarragachies | 32 |
| FRRRB | Sarralbe | 57 |
| FRSRF | Sarraltroff | 57 |
| FRXSN | Sarrancolin | 65 |
| FRRRP | Sarras | 7 |