| Billings to Sierpc | 4,965.46 mi (7,991.14 km) |
| Billings to Skarzysko-Kamienna | 5,096.10 mi (8,201.38 km) |
| Billings to Skawina | 5,133.92 mi (8,262.25 km) |
| Billings to Skierniewice | 5,029.03 mi (8,093.45 km) |
| Billings to Skoczow | 5,117.66 mi (8,236.08 km) |
| Billings to Skwierzyna | 4,877.55 mi (7,849.66 km) |
| Billings to Slawno | 4,810.77 mi (7,742.18 km) |
| Billings to Slubice | 4,866.95 mi (7,832.61 km) |
| Billings to Slupca | 4,954.08 mi (7,972.82 km) |
| Billings to Slupsk | 4,813.49 mi (7,746.57 km) |
| Billings to Sochaczew | 5,015.91 mi (8,072.32 km) |
| Billings to Sokolka | 5,024.77 mi (8,086.58 km) |
| Billings to Sokolow Podlaski | 5,054.12 mi (8,133.82 km) |
| Billings to Solec Kujawski | 4,919.46 mi (7,917.11 km) |
| Billings to Sopot | 4,851.29 mi (7,807.39 km) |
