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| Name | Zone |
| Sack of Feed | Hobbiton, Shire |
| Sack of Grain | Bree-Land, Hengstacer Farm |
| Sad Gilthiriad | Lothlórien |
| Sad Umroval | Eregion, High Hollin |
| Sage's Locker | Durin's Way, Eregion, Foundations of Stone, Moria, Redhorn Lodes, The Flaming Deeps, The Grand Stair, The Great Delving, The Library of Tham Mirdain, The Waterworks, Zelem-melek, Zirakzigil |
| Salt-encrusted Rock | 4th Dwarf Channel, 7th Dwarf Channel, 10th Dwarf Channel, Forochel |
| Sammath Baul | Angmar |
| Sandson's Farm | Sandson's Farm, Shire |
| Sapling Tree | Lothlórien |
| Satchel | Green Hill Country |
| Satchel of Stolen Pottery | Evendim |
| Sâd Thareg | Eregion |
| Scholar's Satchel | Annundir, Haudh Eglan, North Downs |
| Scouring the Path | Eregion |
| Scout's Report Crate | Zelem-melek |
| Scouting Locations | North Downs |
| Scrap of Knowledge | Eregion, The School at Tham Mirdain |
| Scratched Arrow-head | Evendim |
| Second Goblin-Corpse | The Waterworks |
| Secret Club | Evendim |
| Seeds For The Future | Eregion |
| Sejer-tharakh | Zelem-melek, Sejer-tharakh |
| Shadow of the Steps | The Great Delving |
| Sharp Eregion Stone | The Walls of Moria |
| Shattered Barrel | Meluinen, North Downs, Taur Gonwaith |
| Shattered Dwarf-crate | The Last Bridge, Trollshaws |
| Shattered Pitcher | Bree-Land, Bree-Fields, Duillond, Ered Luin, The Midgewater Marshes, Vale of Thrain, Woodsedge Ruins |
| Shattered Statue | Durin's Way |
| Shemelduri | The Great Delving |
| Short Piece of Driftwood | North Downs, Trestlebridge |
| Shoulder Statue Piece | The Flaming Deeps |
| Shrew Burrow | Shire |
| Shrine of the Water Spirit | Forochel |
| Siege Engine | Angmar, Ram Duath |
| Siege-Engine (East) | Angmar, Mor Maudhul |
| Siegecraft Target | Dol Dinen, North Downs |
| Sigin-tharâkh | Nud-melek |
| Sign of Glorwen | Misty Mountains |
| Sign Post (Dwarves) | High Crags, Misty Mountains |
| Sign Post (Giants) | Misty Mountains, Rakhas-Bizar |
| Signpost (Bitter Stair) | Misty Mountains, The Bitter Stair |
| Silloth's Flower | Bree-Land, Old Forest, Weeping Water |
| Silver Chest | Angmar, Morfil, Tor Gailvin |
| Silver Deep Mine | Ered Luin |
| Silver Deep Mine Entrance | Thorin's Gate |
| Silver Deposit | Annunlos, Bree-Fields, Bree-Land, Greenfields, Lone Land, Shire, Creaking Vale, The Brandywood, Annundir, North Downs, Kingsfell, Greenfields |
| Silverbell | Angmar, Fail-a-Khro |
| Silverlodes | Silvertine Lodes |
| Sirannon Gate | Eregion |
| Skorgrim's Bloom | Thorin's Gate |
| Slaughtered Sheep | Blackwold Headquarters, Bree-Land |
| Small Bookshelf | Great Smials, Shire, Tookland |
| Small Skeleton | Fornost |
| Snow Beacon | Forochel |
| Snow Beacon Supply Crate | Forochel, Ja-rannit |
| Snow Pile | Thorin's Gate |
| Snowdrift | Bruinen Source West, Misty Mountains |
| Snowdrop | Forochel |
| SOF Armor | Zelem-melek |
| SOF Banner | Zelem-melek |
| SOF Leg | Zelem-melek |
| SOF Skull | Zelem-melek |
| Source of the Forest's Unrest | Bree-Land, Old Forest |
| South Fields | Shire |
| South-Guard Ruins | Bree-Land |
| Southern Barricade | Ered Luin |
| Spent Arrow | Eregion |
| Spider Cage | The Foundations of Stone |
| Spider Corpse | Evendim |
| Spider Egg-Sac | Amon Ros, Lone Land, Nain Enidh |
| Spider Web | Lob's Grove, Shire |
| Spiders' Nest | Shire |
| Spiky Mugwort | Angmar, Fasach-larran |
| Spire of Kheledul | Ered Luin |
| Spirit-Shrine (Deluches) | Angmar, Imlad Balchorth |
| Sprigley's Seed Bag | Archet |
| Sprigley's Stronbox | Archet |
| Staddle Town Well | Bree-Land, Staddle |
| Stained Leather | Bree-Land |
| Stair Falls | The Walls of Moria |
| Standing Stone | Ered Luin, Haudh Lin |
| Starkhath | Misty Mountains, Northern High Pass |
| Statue of Durin | The Great Delving |
| Statue Torso-piece | The Waterworks, The Chamber of Dark Waters |
| Stew Pot | Evendim |
| Stocktower | Shire, Stocktower |
| Stolen Ale | Ettenmoors, Grothum |
| Stolen Crate | Lone Land, Naerost |
| Stolen Fireworks | Narrowcleave, Shire |
| Stolen Food | Ettenmoors, Grothum |
| Stolen Goods | Greenway, North Downs |
| Stolen Pipe-Weed | Bree-Land, Ost Baranor |
| Stolen Provisions | Forochel, Ita-ma |
| Stolen Relics | Evendim, Men Erain |
| Stone Altar | Duillond |
| Stone Marker | Kingsfell, North Downs |
| Stone Marker (Arvedui) | Angmar, Gabilshathur |
| Stone of Clucath | Angmar |
| Stones Buttons | Zelem-melek |
| Stout Piece of Driftwood | North Downs, Trestlebridge |
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