| Perreuil (71510) | - | - |
| Perreuil (71126) | - | - |
| Perrigny Sur Loire (71160) | - | - |
| Pierre De Bresse (71270) | - | - |
| Pierreclos (71960) | - | - |
| Plottes (71700) | - | - |
| Poisson (71600) | - | - |
| Pontanevaux (71570) | - | - |
| Pontoux (71270) | - | - |
| Pouilloux (71230) | - | - |
| Pourlans (71270) | - | - |
| Pressy Sous Dondin (71220) | - | - |
| Prety (71290) | - | - |
| Prisse (71960) | - | - |
| Prisse (71840) | - | - |
| Prizy (71610) | - | - |
| Pruzilly (71570) | - | - |
| Rancy (71290) | - | - |
| Ratenelle (71290) | - | - |
| Ratte (71500) | - | - |
| Reclesne (71540) | - | - |
| Remigny (71150) | - | - |
| Rigny Sur Arroux (71160) | - | - |
| Romaneche Thorins (71570) | - | - |
| Romaneche Thorins (71720) | - | - |
| Romenay (71470) | - | - |
| Rosey (71390) | - | - |
| Roussillon En Morvan (71550) | - | - |
| Royer (71700) | - | - |
| Rully (71150) | - | - |
| Sagy (71580) | - | - |
| Saillenard (71580) | - | - |
| Sailly (71250) | - | - |
| Saisy (71360) | - | - |
| Salornay Sur Guye (71810) | - | - |
| Salornay Sur Guye (71250) | - | - |
| Sampigny Les Maranges (71150) | - | - |
| Sance (71000) | - | - |
| Santilly (71460) | - | - |
| Sanvignes Les Mines (71410) | - | - |
| Sarry (71110) | - | - |
| Sassangy (71390) | - | - |
| Sassenay (71530) | - | - |
| Saules (71940) | - | - |
| Saunieres (71350) | - | - |
| Savianges (71460) | - | - |
| Savigny En Revermont (71111) | - | - |
| Savigny En Revermont (71580) | - | - |
| Savigny Sur Grosne (71460) | - | - |
| Savigny Sur Seille (71440) | - | - |
| Semur En Brionnais (71110) | - | - |
| Sennece Les Macon (71000) | - | - |
| Sennecey Le Grand (71240) | - | - |
| Senozan (71260) | - | - |
| Senozan (71950) | - | - |
| Sens Sur Seille (71330) | - | - |
| Sercy (71460) | - | - |
| Serley (71310) | - | - |
| Sermesse (71350) | - | - |
| Serrieres (71960) | - | - |
| Serrigny En Bresse (71310) | - | - |
| Sevrey (71100) | - | - |
| Sigy Le Chatel (71250) | - | - |
| Simandre (71290) | - | - |
| Simard (71330) | - | - |
| Sivignon (71220) | - | - |
| Sologny (71112) | - | - |
| Sologny (71960) | - | - |
| Solutre Pouilly (71960) | - | - |
| Sommant (71540) | - | - |
| Sornay (71500) | - | - |
| St Agnan (71160) | - | - |
| St Albain (71260) | - | - |
| St Ambreuil (71240) | - | - |
| St Amour Bellevue (71570) | - | - |
| St Amour Bellevue (71131) | - | - |
| St Andre En Bresse (71440) | - | - |
| St Andre Le Desert (71220) | - | - |
| St Aubin En Charollais (71430) | - | - |
| St Aubin Sur Loire (71140) | - | - |
| St Berain Sous Sanvignes (71300) | - | - |
| St Berain Sur Dheune (71510) | - | - |
| St Berain Sur Dheune (71117) | - | - |
| St Boil (71940) | - | - |
| St Bonnet De Cray (71340) | - | - |
| St Bonnet De Joux (71220) | - | - |
| St Bonnet De Vieille Vign (71430) | - | - |
| St Bonnet En Bresse (71310) | - | - |
| St Christophe En Bresse (71370) | - | - |
| St Christophe En Bri (71121) | - | - |
| St Christophe En Brionnai (71800) | - | - |
| St Clement Sur Guye (71460) | - | - |
| St Cyr (71240) | - | - |
| St Denis De Vaux (71640) | - | - |
| St Desert (71390) | - | - |
| St Didier En Bresse (71620) | - | - |
| St Didier En Brionnais (71110) | - | - |
| St Didier Sur Arroux (71190) | - | - |
| St Edmond (71740) | - | - |
| St Emiland (71490) | - | - |