| *sauaa | |
| *sau-sau | |
| *sauŋa | |
| *sava | |
| *sawa | |
| *sawili | |
| *saŋa | |
| *saʔalo | |
| *sAʔele | |
| *saʔele | |
| *saʔi | |
| *saʔu | |
| *se | |
| *sea | |
| *see | |
| *see-see | |
| *seke | |
| *sela | |
| *sele | |
| *selu | |
| *sema | |
| *seṅa | |
| *seqe | |
| *seru | |
| *seu | |
| *seŋ | |
| s)eʔe | |
| s)i | |
| *sika | |
| *siki | |
| *siko | |
| *siku | |
| *sili | |
| *silo | |
| *silu | |
| *sina | |
| *sinu | |
| *sisi | |
| *sisifo | |
| *siu | |
| *siva | |
| *siwa | |
| *siwi | |
| siwi | |
| *siŋa | |
| s)o | |
| *soa | |
| *soa-na | |
| *soata | |
| *soka | |
| Proto Polynesian |