| Gubbio to Skarzysko-Kamienna | 663.49 mi (1,067.79 km) |
| Gubbio to Skawina | 572.80 mi (921.83 km) |
| Gubbio to Skierniewice | 691.24 mi (1,112.44 km) |
| Gubbio to Skoczow | 534.33 mi (859.93 km) |
| Gubbio to Skwierzyna | 653.21 mi (1,051.24 km) |
| Gubbio to Slawno | 782.85 mi (1,259.88 km) |
| Gubbio to Slubice | 628.65 mi (1,011.71 km) |
| Gubbio to Slupca | 665.02 mi (1,070.25 km) |
| Gubbio to Slupsk | 793.90 mi (1,277.67 km) |
| Gubbio to Sochaczew | 708.58 mi (1,140.35 km) |
| Gubbio to Sokolka | 854.66 mi (1,375.43 km) |
| Gubbio to Sokolow Podlaski | 768.22 mi (1,236.33 km) |
| Gubbio to Solec Kujawski | 720.77 mi (1,159.97 km) |
| Gubbio to Sopot | 813.18 mi (1,308.69 km) |
| Gubbio to Sosnowiec | 570.36 mi (917.91 km) |
