| Samatan (32130) | - | - |
| Sansan (32260) | - | - |
| Saramon (32450) | - | - |
| Sarcos (32420) | - | - |
| Sarragachies (32400) | - | - |
| Sarraguzan (32170) | - | - |
| Sarrant (32120) | - | - |
| Sauveterre (32220) | - | - |
| Sauviac (32300) | - | - |
| Sauvimont (32220) | - | - |
| Savignac Mona (32130) | - | - |
| Scieuriac Et Floures (32230) | - | - |
| Seailles (32190) | - | - |
| Segos (32400) | - | - |
| Segoufielle (32600) | - | - |
| Seissan (32260) | - | - |
| Semboues (32230) | - | - |
| Semezies Cachan (32450) | - | - |
| Sempesserre (32700) | - | - |
| Sere (32140) | - | - |
| Serempuy (32120) | - | - |
| Seysses Saves (32130) | - | - |
| Simorre (32420) | - | - |
| Sion (32110) | - | - |
| Sirac (32430) | - | - |
| Solomiac (32120) | - | - |
| Sorbets (32110) | - | - |
| St Andre (32200) | - | - |
| St Antoine (32340) | - | - |
| St Antonin (32120) | - | - |
| St Arailles (32350) | - | - |
| St Arroman (32300) | - | - |
| St Aunix Lengros (32160) | - | - |
| St Avit Frandat (32700) | - | - |
| St Blancart (32140) | - | - |
| St Bres (32120) | - | - |
| St Caprais (32200) | - | - |
| St Christaud (32320) | - | - |
| St Clar (32380) | - | - |
| St Creac (32380) | - | - |
| St Cricq (32430) | - | - |
| St Elix (32450) | - | - |
| St Elix Theux (32300) | - | - |
| St Georges (32430) | - | - |
| St Germe (32400) | - | - |
| St Germier (32200) | - | - |
| St Griede (32110) | - | - |
| St Jean Le Comtal (32550) | - | - |
| St Jean Poutge (32190) | - | - |
| St Justin (32230) | - | - |
| St Lary (32360) | - | - |
| St Leonard (32380) | - | - |
| St Lizier Du Plante (32220) | - | - |
| St Loube (32220) | - | - |
| St Martin (32300) | - | - |
| St Martin D Armagnac (32110) | - | - |
| St Martin De Goyne (32480) | - | - |
| St Martin Gimois (32450) | - | - |
| St Maur (32300) | - | - |
| St Medard (32300) | - | - |
| St Mezard (32700) | - | - |
| St Michel (32300) | - | - |
| St Mont (32400) | - | - |
| St Orens (32120) | - | - |
| St Orens Pouy Petit (32100) | - | - |
| St Ost (32300) | - | - |
| St Paul De Baise (32190) | - | - |
| St Pierre D Aubezies (32290) | - | - |
| St Puy (32310) | - | - |
| St Sauvy (32270) | - | - |
| St Soulan (32220) | - | - |
| Ste Anne (32430) | - | - |
| Ste Aurence Cazaux (32300) | - | - |
| Ste Christie (32390) | - | - |
| Ste Christie D Armagnac (32370) | - | - |
| Ste Dode (32170) | - | - |
| Ste Gemme (32120) | - | - |
| Ste Marie (32200) | - | - |
| Ste Mere (32700) | - | - |
| Ste Radegonde (32500) | - | - |
| Tachoires (32260) | - | - |
| Tarsac (32400) | - | - |
| Tasque (32160) | - | - |
| Taybosc (32120) | - | - |
| Terraube (32700) | - | - |
| Thermes D Armagnac (32400) | - | - |
| Thoux (32430) | - | - |
| Tieste Uragnoux (32160) | - | - |
| Tillac (32170) | - | - |
| Tirent Pontejac (32450) | - | - |
| Touget (32430) | - | - |
| Toujouse (32240) | - | - |
| Tourdun (32230) | - | - |
| Tournan (32420) | - | - |
| Tournecoupe (32470) | - | - |
| Tournecoupe (32380) | - | - |
| Tourrenquets (32390) | - | - |
| Traverseres (32450) | - | - |
| Troncens (32230) | - | - |
| Tudelle (32190) | - | - |