| Sh..Su |
| SHAMS SAFAGA RESORT |
 |
188 |
|
| SHERATON MIRAMAR RESORT |
|
10 |
|
| SHERATON SOMA BAY RESORT |
|
177 |
|
| SINDBAD CLUB AQUAPARK RESORT (SINDBAD AQUA PARK RESORT) |
|
68 |
|
| SIVA GOLDEN BAY MAKADI (d. AL NABILA GRAND MAKADI) |
|
170 |
|
| SIVA GRAND BEACH |
|
71 |
|
| SKY VIEW SUITES |
|
64 |
|
| SPHINX AQUA PARK RESORT (d. SPHINX AQUA PARK BEACH RESORT) |
|
41 |
|
| STEIGENBERGER AL DAU BEACH RESORT |
|
80 |
|
| STEIGENBERGER AQUA MAGIC (d. STEIGENBERGER AL DAU CLUB, AIDA VERDI STEIGENBERGER) |
|
82 |
|
| STEIGENBERGER GOLF RESORT |
|
17 |
|
| STEIGENBERGER MAKADI (d. JAZ MAKADI BAYVIEW HOTEL & GOLF RESORT) |
|
157 |
|