| ọwọk | |
| ọwọk ukot | |
| ọwọn̄ | |
| ọwọọt | |
| oyo | |
| ọyọ | |
| oyobio | |
| ọyọn̄ | |
| oyoot | |
| peni | |
| potassi | |
| sa | |
| saak | |
| saana | |
| saan̄a | |
| saap | |
| saara | |
| saat | |
| sabọt | |
| sabotua | |
| sabotuwa | |
| sabotwa | |
| sagha | |
| sai | |
| saiya | |
| sak | |
| sák | |
| sakka | |
| sam | |
| samma | |
| san̄ | |
| sana | |
| san̄a | |
| sanna | |
| san̄n̄a | |
| sap | |
| sapo | |
| sappa | |
| sara | |
| sat | |
| sawasawa | |
| sayen | |
| sàŋá | |
| se | |
| sé | |
| seeghe | |
| seeme | |
| seen̄ | |
| seere | |
| seet | |
| Ibibio |