| 49741 | Seselwa Creole French | i | | | Corne (1977) | |
| 26422 | Serbian/Croatian | ôn | | | Browne (1993) | |
| 41289 | Sepik Iwam | siya | | | Conrad (1993) | |
| 31910 | Sentani | nəjɛ | | | Cowan (1965) | |
| 31909 | Sentani | n- | | | Cowan (1965) | |
| 31908 | Sentani | na | | | Cowan (1965) | |
| 40154 | Sentani | na | | | Cowan (1965) | |
| 62478 | Sénoufo, Supyire | u | | | Carlson (1994) | |
| 28206 | Selepet | yâkŋe | | | McElhanon (1972) | |
| 44501 | Savosavo | lona | | | Wegener (2012) | |
| 34066 | Satawalese | iy | | | Roddy (2007) | |
| 27449 | Sardinian | isse | | | Jones (1988) | |
| 45461 | Sarcee | ídíní | | | Cook (1984) | |
| 49597 | Sãotomense | e | | | Ferraz (1979) | |
| 35661 | Sanskrit | saḥ | | | Egenes (2006) | |
| 23502 | Samoan | ia | | | Pratt (1893) | |
| 58553 | Samba Daka | gɔ́ɔn, gú | | | Boyd (2004) | |
| 54470 | Sáliba | ɟoho | | | Labrada (2016) | |
| 25833 | Salako | ià | | | Adelaar (2002) | |
| 51553 | Saint Lucian Creole French | li | The variant /i/ also occurs (Carrington 1984:69). | | Carrington (1984) | |
| 23588 | Russian | on | | | Pulkina (1975) | |
| 27517 | Rumanian | el | | | Mallinson (1988) | |
| 32689 | Rukai | kuani | | | Li (1973) | |
| 41193 | Rotokas | rera | rera is masculine; oira is feminine; va is neuter. | | Firchow (1987) | |
| 61654 | Rongga | kaɹi | | | Arka (2016) | |
| 24669 | Ritharngu | ŋaỹŋa | | | Heath (1980b) | |
| 46557 | Riantana | yo(n) | | | Boelaars (1950) | |
| 54280 | Resígaro | tʃú | | | Ramirez (2000) | |
| 23118 | Rembarrnga | niʔdanda | | | Saulwick (2003) | |
| 50545 | Ratahan | iˈse | The form /se/ also occurs (Himmelmann 1999:31). | | Himmelmann (1999) | |
| 41145 | Rapoisi | ita | | | Müller (1954) | |
| 50257 | Rapa Nui | ia | | | Du Feu (1996) | |
| 59557 | Ránmo | ɸi | | | Evans et al (2017) | |
| 51697 | Raga | kea | | | Vari-Bogiri (2011) | |
| 27160 | Puyuma | nantu | | | Teng (2007) | |
| 41797 | Puragi | nide | | | de Vries (2004) | |
| 27789 | Portuguese | ele | | | Parkinson (1988) | |
| 26806 | Polish | on | on is masculine; ono is neuter; ona is feminine. | | Rothstein (1993) | |
| 46037 | Pipil | yaha | | | Campbell (1985) | |
| 52917 | Piaroa | hʷãũ | | | Mosonyi (2000) | |
| 52869 | Piapoco | jáa'i | | | Mosonyi (2000) | |
| 43530 | Persian (Farsi) (Tehrani Dialect) | u | | | Mahootian (1997) | |
| 46133 | Pashto (Northern Dialect) | day | | | David (2014) | |
| 49453 | Paraguayan Guaraní | haʔé | | | Gregores and Suárez (1967) | |
| 49309 | Panare | məh | | | Payne (2013) | |
| 27228 | Palauan | ŋ | | | Josephs (1975) | |
| 55487 | Pajade | ŋee | | | Wilson (2007) | |
| 33076 | Paiwan | timaju | | | Egli (1990) | |
| 54655 | Páez | tʲã: | | | Jung (2008) | |
| 23420 | Paamese | kaie | | | Crowley (1982) | |
