| Sa..Sh |
| SAND BEACH |
 |
39 |
|
| SEA GULL BEACH RESORT & CLUB (d. PREMIUM SEA GULL BEACH RESORT) |
|
57 |
|
| SEA STAR BEAU RIVAGE |
|
33 |
|
| SENTIDO MAMLOUK PALACE RESORT & SPA (d. SUNRISE SELECT MAMLOUK PALACE RESORT & SPA) |
|
106 |
|
| SENTIDO NAGA BAY |
|
173 |
|
| SERENITY ALPHA BEACH |
|
169 |
|
| SERENITY FUN CITY RESORT (SERENITY ALMA HEIGHTS) |
|
168 |
|
| SERENITY SKY ARC |
|
131 |
|
| SERRY BEACH RESORT (d. SINDBAD BEACH RESORT) |
|
69 |
|
| SEVEN SEAS JOLIE BAY (d. KAIRABA AQUA MONDO RESORT) |
|
190 |
|
| SHAMS LODGE |
|
189 |
|
| SHAMS PRESTIGE ABU SOMA ADULTS ONLY |
|
186 |
|