| 50302 | Sinaugoro | ɣia | | | Tauberschmidt (1999) | |
| 54748 | Shona | iwo | | | Fortune (1955) | |
| 49738 | Seselwa Creole French | i | | | Corne (1977) | |
| 26429 | Serbian/Croatian | òno | | | Browne (1993) | |
| 41286 | Sepik Iwam | saeya | | | Conrad (1993) | |
| 31931 | Sentani | nəjɛ | | | Cowan (1965) | |
| 31930 | Sentani | n- | | | Cowan (1965) | |
| 31929 | Sentani | na | | | Cowan (1965) | |
| 40175 | Sentani | na | | | Cowan (1965) | |
| 62481 | Sénoufo, Supyire | ku | | | Carlson (1994) | |
| 28213 | Selepet | yâk | | | McElhanon (1972) | |
| 44498 | Savosavo | kona | | | Wegener (2012) | |
| 34073 | Satawalese | iy | | | Roddy (2007) | |
| 27456 | Sardinian | isse | | | Jones (1988) | |
| 45458 | Sarcee | ídíní | | | Cook (1984) | |
| 49594 | Sãotomense | e | | | Ferraz (1979) | |
| 35668 | Sanskrit | tat | | | Egenes (2006) | |
| 23509 | Samoan | ia | | | Pratt (1893) | |
| 58550 | Samba Daka | gɛ́ɛn, gí | | | Boyd (2004) | |
| 54468 | Sáliba | hixu | | | Labrada (2016) | |
| 25840 | Salako | ià | | | Adelaar (2002) | |
| 51550 | Saint Lucian Creole French | li | The variant /i/ also occurs (Carrington 1984:69). | | Carrington (1984) | |
| 23595 | Russian | onó | | | Pulkina (1975) | |
| 27524 | Rumanian | el | | | Mallinson (1988) | |
| 32696 | Rukai | kuani | | | Li (1973) | |
| 41190 | Rotokas | oira | rera is masculine; oira is feminine; va is neuter. | | Firchow (1987) | |
| 61651 | Rongga | kaɹi | | | Arka (2016) | |
| 24676 | Ritharngu | ŋaỹŋa | | | Heath (1980b) | |
| 46554 | Riantana | yo(n) | | | Boelaars (1950) | |
| 54277 | Resígaro | tʃó | | | Ramirez (2000) | |
| 23128 | Rembarrnga | niʔdanda | | | Saulwick (2003) | |
| 50542 | Ratahan | iˈse | The form /se/ also occurs (Himmelmann 1999:31). | | Himmelmann (1999) | |
| 41142 | Rapoisi | ia | | | Müller (1954) | |
| 50254 | Rapa Nui | ia | | | Du Feu (1996) | |
| 59554 | Ránmo | naβo | | | Evans et al (2017) | |
| 51694 | Raga | kea | | | Vari-Bogiri (2011) | |
| 27167 | Puyuma | kantaw | | | Teng (2007) | |
| 41794 | Puragi | nido | | | de Vries (2004) | |
| 27796 | Portuguese | ele | | | Parkinson (1988) | |
| 26813 | Polish | ono | on is masculine; ono is neuter; ona is feminine. | | Rothstein (1993) | |
| 46034 | Pipil | yaha | | | Campbell (1985) | |
| 52914 | Piaroa | hʷæhu | | | Mosonyi (2000) | |
| 52866 | Piapoco | tsáa'i | | | Mosonyi (2000) | |
| 43527 | Persian (Farsi) (Tehrani Dialect) | iʃun | | | Mahootian (1997) | |
| 46130 | Pashto (Northern Dialect) | dɑ | | | David (2014) | |
| 49450 | Paraguayan Guaraní | haʔé | | | Gregores and Suárez (1967) | |
| 49306 | Panare | məh | | | Payne (2013) | |
| 27235 | Palauan | ŋ | | | Josephs (1975) | |
| 33083 | Paiwan | calmaju | | | Egli (1990) | |
| 54652 | Páez | tʲã: | | | Jung (2008) | |
