| Lincoln to Sestu | 1,064.47 mi (1,713.10 km) |
| Lincoln to Settimo Torinese | 672.48 mi (1,082.25 km) |
| Lincoln to Seveso | 679.71 mi (1,093.88 km) |
| Lincoln to Sezze | 1,026.95 mi (1,652.71 km) |
| Lincoln to Siano | 1,114.19 mi (1,793.11 km) |
| Lincoln to Siena | 873.31 mi (1,405.46 km) |
| Lincoln to Signa | 840.29 mi (1,352.31 km) |
| Lincoln to Silea | 776.59 mi (1,249.79 km) |
| Lincoln to Silvi Paese | 998.89 mi (1,607.56 km) |
| Lincoln to Sinalunga | 890.55 mi (1,433.21 km) |
| Lincoln to Siniscola | 996.66 mi (1,603.98 km) |
| Lincoln to Sinnai | 1,066.52 mi (1,716.39 km) |
| Lincoln to Siracusa | 1,350.35 mi (2,173.17 km) |
| Lincoln to Solaro | 679.78 mi (1,094.00 km) |
| Lincoln to Soliera | 781.88 mi (1,258.32 km) |
