| 18841 | Southern Kiwai | gi | | | Wurm (1973) | |
| 2471 | Southern Kiwai (Tureture Dialect) | gi | | | Wurm (1973) | |
| 181794 | Sop | paiba | | | Z'graggen (1980) | that |
| 90520 | Somba-Siawari (Mindik Dialect) | me | that | | McElhanon (1967) | that |
| 90525 | Somba-Siawari (Burum Dialect) | me | that | | McElhanon (1967) | that |
| 213699 | Som | ʌrʌguu | near him | | SIL (1968) | |
| 213698 | Som | u | near you | | SIL (1968) | |
| 181789 | Siroi | si(ta) | | | Z'graggen (1980) | that |
| 181782 | Sinsauru | egi | | | Z'graggen (1980) | that |
| 4943 | Simbari | aqaasa | | | Lloyd (1973) | |
| 126012 | Silopi | ɛtu | | | Z'graggen (1980) | that |
| 26933 | Silimo | aɩ | | | Bromley (1967) | |
| 193939 | Sileibi | anda | | | Z'graggen (1980) | that |
| 125997 | Sihan | onu | | | Z'graggen (1980) | that |
| 74509 | Siane | yówa | | | Scott (1978) | |
| 202742 | Setaman (Seltamin Dialect) | kɑɾe | | | Van Cott and Spencer (2010) | |
| 202864 | Setaman (Ngisokabip Dialect) | kɑɾe | | | Van Cott and Spencer (2010) | |
| 203001 | Setaman (Baktamin Dialect) | mɑgote | | | Van Cott and Spencer (2010) | |
| 203000 | Setaman (Baktamin Dialect) | mɑk | | | Van Cott and Spencer (2010) | |
| 90517 | Selepet | ya | that | | McElhanon (1967) | that |
| 30069 | Sawi | one | | | Voorhoeve (1971) | |
| 75733 | Savosavo | lo | | | Wegener (2011) | |
| 181785 | Sausi | inɛ | | | Z'graggen (1980) | that |
| 126005 | Saruga | tiɛ | | | Z'graggen (1980) | that |
| 218624 | Saponi | miɾeⁱ | | | Clouse (1997) | |
| 1366 | Saniyo-Hiyewe | apo | | | Macdonald (1973) | |
| 126004 | Samosa | ži hada | | | Z'graggen (1980) | that |
| 5860 | Samo | ka | | | Shaw (1973) | |
| 15965 | Samo | ka | | | Shaw (1986) | |
| 80522 | Samberigi | mo | | | Franklin (1975) | |
| 4264 | Samberigi | mo | | | Franklin and Voorhoeve (1973) | |
| 181806 | Sam | waine | | | Z'graggen (1980) | that |
| 215382 | Sam (Wongbe Dialect) | weʔesiʔi | | | Rueck & Jore (2003) | |
| 215106 | Sam (Songum Dialect) | waiɛʔɪsi | | | Rueck & Jore (2003) | |
| 215232 | Sam (Buan Dialect) | woiɛʔɪsi | | | Rueck & Jore (2003) | |
| 78307 | Sahu | ge | | | Visser & Voorhoeve (1987) | |
| 78308 | Sahu | age | | | Visser & Voorhoeve (1987) | |
| 17005 | Safeyoka | aza | | | Lloyd (1973) | |
| 181793 | Saep | tʰeigɛ | | | Z'graggen (1980) | that |
| 585 | Rumu | oko | | | Franklin (1973) | |
| 126010 | Rempi | go | | | Z'graggen (1980) | that |
| 126002 | Rapting | airɛ | | | Z'graggen (1980) | that |
| 246195 | Qaget | lug̶ʌ muk | | | SIL (1971) | |
| 926 | Purari | ou | | | Franklin (1973) | |
| 211628 | Proto-Oceanic | *na | | | Blust (1993) | |
| 211745 | Proto-Oceanic | *a | | | Blust (1993) | |
| 15387 | Proto-Koiariac | *eke | | | Dutton (2010) | |
| 74502 | Proto-Eastern | *bi- | | | Scott (1978) | |
| 14263 | Proto-Baraic | *ga- | | | Dutton (2010) | |
| 5246 | Pawaia | iniɛ | | | Macdonald (1973) | |
