| Saabel | 3 |
| Saadjärv | 1 |
| Saag | 4 |
| Saage | 9 |
| Saaler | 4 |
| Saar | 227 |
| Saard | 1 |
| Saare | 9 |
| Saarela | 8 |
| Saarelaan | 3 |
| Saaremets | 6 |
| Saarep | 8 |
| Saareväli | 6 |
| Saarmets | 1 |
| Saarn | 2 |
| Saarna | 4 |
| Saarna-Siimann | 1 |
| Saaroja | 5 |
| Saarva | 4 |
| Sabur | 4 |
| Sadam | 6 |
| Saga | 12 |
| Sagaja | 4 |
| Saharjeva | 1 |
| Sahharov | 1 |
| Sahk | 4 |
| Sakkias | 2 |
| Sakla | 2 |
| Sakrits | 1 |
| Saks | 10 |
| Sala | 5 |
| Saldo | 3 |
| Sallo | 165 |
| Salmanidu | 3 |
| Salomon | 2 |
| Salu | 84 |
| Salum | 12 |
| Salumets | 4 |
| Salundi | 6 |
| Saluoks | 4 |
| Saluste | 4 |
| Salve | 1 |
| Samkov | 2 |
| Sammel | 7 |
| Sammul | 1 |
| Sams | 1 |
| Sangla | 5 |
| Sanin | 4 |
| Sarap | 61 |
| Sarapik | 1 |
| Sarapu | 16 |
| Sarapuu | 23 |
| Sard | 2 |
| Sarnit | 6 |
| Sarv | 11 |
| Sarvik | 69 |
| Sasmil | 2 |
| Satsi | 11 |
| Sattik | 8 |
| Sau | 8 |
| Sauaaugo | 1 |
| Sauk | 4 |
| Sauka | 3 |
| Saul | 76 |
| Saun | 8 |
| Sauoja | 3 |
| Savason | 4 |
| Savastver | 19 |
| Savastvere | 4 |
| Savi | 3 |
| Saviauk | 3 |
| Saviste | 1 |
| Savoskin | 1 |
| Schmidt | 5 |
| Schmied | 4 |
| Schneider | 10 |
| Schwarz | 2 |
| Schönfeldt | 1 |
| Seeder | 9 |
| Seelmann | 10 |
| Seil | 1 |
| Seiler | 5 |
| Selgis | 11 |
| Selinski | 1 |
| Seliste | 1 |
| Seljand | 8 |
| Selke | 4 |
| Sell | 1 |
| Selli | 2 |
| Sellik | 4 |
| Sellin | 4 |
| Semjonov | 4 |
| Sepala | 1 |
| Sepman | 3 |
| Sepp | 241 |
| Seppa | 207 |
| Serdnakov | 2 |
| Serg | 9 |
| Sergejev | 6 |
| Sergo | 3 |
| Sesmin | 3 |
| Sester | 6 |
| Sestverk | 1 |
| Seter | 6 |
| Shults | 1 |
| Sibul | 3 |
| Siht | 3 |
| Siibak | 4 |
| Siider | 2 |
| Siim | 73 |
| Siimann | 3 |
| Siimer | 7 |
| Siimo | 1 |
| Siimumäe | 3 |
| Siimus | 5 |
| Siitan | 3 |
| Sikk | 10 |
| Silberg | 3 |
| Sild | 14 |
| Sildmaa | 1 |
| Sildveer | 16 |
| Sillakivi | 3 |
| Sillasoo | 52 |
| Silm | 71 |
| Simo | 51 |
| Simon | 15 |
| Simson | 40 |
| Sinijärv | 3 |
| Sinimets | 1 |
| Sirel | 6 |
| Sirg | 13 |
| Sirge | 4 |
| Sirk | 9 |
| Sisask | 4 |
| Sitin | 5 |
| Sivonen | 4 |
| Slavin | 3 |
| Sletta | 1 |
| Smidt | 1 |
| Smirnov | 2 |
| Soans | 3 |
| Sobko | 4 |
| Soe | 2 |
| Soeorg | 4 |
| Sojeva | 46 |
| Sokk | 3 |
| Sokman | 2 |
| Sokolov | 8 |
| Solom | 1 |
| Solovjov | 3 |
| Somelar | 2 |
| Sommer | 3 |
| Songe | 10 |
| Songi | 4 |
| Songri | 6 |
| Songro | 8 |
| Sonn | 2 |
| Soo | 53 |
| Soobel | 1 |
| Soodla | 4 |
| Soogepits | 1 |
| Sookaldus | 3 |
| Sookivi | 4 |
| Sool | 4 |
| Soolepp | 4 |
| Soom | 81 |
| Soomaa | 3 |
| Soome | 15 |
| Soomere | 1 |
| Soomeri | 3 |
| Soomets | 4 |
| Soomre | 2 |
| Sooms | 81 |
| Soomus | 3 |
| Soonets | 5 |
| Soosaar | 3 |
| Soots | 1 |
| Soovere | 6 |
| Soppa | 8 |
| Sorga | 8 |
| Sorgenfrey | 1 |
| Sori | 47 |
| Sotnik | 10 |
| Stahlberg | 14 |
| Stamberg | 11 |
| Stamm | 39 |
| Steinberg | 2 |
| Steinmann | 1 |
| Stern | 5 |
| Strauts | 1 |
| Sudak | 40 |
| Sudist | 2 |
| Sui | 3 |
| Suiste | 3 |
| Suits | 126 |
| Sula | 6 |
| Sulbi | 5 |
| Sulg | 27 |
| Sults | 34 |
| Sultsenberg | 3 |
| Sultson | 4 |
| Sulu | 1 |
| Suluste | 8 |
| Summer | 2 |
| Summre | 2 |
| Sunn | 17 |
| Sunne | 28 |
| Susi | 2 |
| Suu | 39 |
| Suun | 10 |
| Suunvere | 3 |
| Suur | 58 |
| Suurkivi | 7 |
| Suurmann | 7 |
| Suurmets | 2 |
| Suurväli | 4 |
| Suve | 19 |
| Suvi | 6 |
| Svinkov | 2 |
| Svitski | 1 |
| Sõber | 2 |
| Sõrmus | 32 |
| Sõster | 3 |
| Sõõru | 10 |
| Säinas | 13 |
| Säre | 4 |
| Särg | 23 |
| Särki | 5 |
| Säärits | 1 |
| Sääsk | 7 |
| Sööt | 11 |
| Söötnurm | 2 |
| Süld | 4 |
| Sülla | 4 |
| Sütt | 5 |
| Ðtein | 1 |
| Zeppelin | 3 |
| Zhirnov | 2 |
| Zirk | 6 |
| Zorina | 1 |
| Zvezdov | 7 |
| Zõrjanov | 3 |