| 54292 | Resígaro | pʰú | | | Ramirez (2000) | |
| 46569 | Riantana | ŋɡœ(r) | | | Boelaars (1950) | |
| 24657 | Ritharngu | ṋi | | | Heath (1980b) | |
| 61666 | Rongga | kau | | | Arka (2016) | |
| 41205 | Rotokas | vi | | | Firchow (1987) | |
| 32677 | Rukai | kusu | | | Li (1973) | |
| 27505 | Rumanian | tu | | | Mallinson (1988) | |
| 23576 | Russian | tɨ | | | Pulkina (1975) | |
| 51565 | Saint Lucian Creole French | u | | | Carrington (1984) | |
| 25821 | Salako | kau | | | Adelaar (2002) | |
| 54482 | Sáliba | ũku | | | Labrada (2016) | |
| 28669 | Salt-Yui | ni | | | Irwin (1974) | |
| 58565 | Samba Daka | wii | | | Boyd (2004) | |
| 23489 | Samoan | ʔoe | | | Pratt (1893) | |
| 35643 | Sanskrit | tvam | | | Egenes (2006) | |
| 49609 | Sãotomense | bo | | | Ferraz (1979) | |
| 45473 | Sarcee | níní | | | Cook (1984) | |
| 27437 | Sardinian | tue | | | Jones (1988) | |
| 34052 | Satawalese | yeen | | | Roddy (2007) | |
| 34053 | Satawalese | een | | | Roddy (2007) | |
| 44513 | Savosavo | nona | | | Wegener (2012) | |
| 28194 | Selepet | gâŋe | | | McElhanon (1972) | |
| 62466 | Sénoufo, Supyire | mu | | | Carlson (1994) | |
| 40118 | Sentani | wa | | | Cowan (1965) | |
| 31873 | Sentani | w- | | | Cowan (1965) | |
| 31872 | Sentani | wa | | | Cowan (1965) | |
| 31874 | Sentani | wəjɛ | | | Cowan (1965) | |
| 41301 | Sepik Iwam | kira | | | Conrad (1993) | |
| 26410 | Serbian/Croatian | tî | | | Browne (1993) | |
| 49753 | Seselwa Creole French | u | | | Corne (1977) | |
| 54763 | Shona | iwe | | | Fortune (1955) | |
| 41061 | Sibe | la | | | Onishi (2004) | |
| 50317 | Sinaugoro | ɣoi | | | Tauberschmidt (1999) | |
| 52457 | Siona | mɨ'ʔɨ | | | Wheeler (2000) | |
| 32991 | Siraya | ĭmhu | | | Adelaar (2011) | |
| 52601 | Siriano | bɨ̃ɨ̃́ | | | Criswell and Badrup (2000) | |
| 41025 | Siwai | ro | | | Onishi (2004) | |
| 40464 | Skou | mè | | | Donohue (2011) | |
| 45281 | Slavey | nĩ | | | Keren (1989) | |
| 26614 | Slovak | ty | | | Short (1993b) | |
| 26478 | Slovene | tî | | | Priestly (1993) | |
| 47929 | Sobei | u | | | Lynch et al. (2002) | |
| 47976 | Sobei | u= | | | Lynch et al. (2002) | |
| 44370 | Somali | adigu | | | Saeed (1999) | |
| 46905 | South Awyu | gu | | | Wester (2014) | |
| 62423 | South Efate | ag | | | Thieberger (2006) | |
| 48553 | South Efate | ku= | | | Thieberger (2006) | |
| 55949 | Southern Grebo | Ø | zero morpheme | | Innes (1966) | |
| 27284 | Spanish | tú | | | Butt and Benjamin (1988) | |
| 51325 | Sranan | i | | | Wilner (2007) | |
