| Lincoln to Spello | 930.81 mi (1,497.99 km) |
| Lincoln to Spilamberto | 795.90 mi (1,280.88 km) |
| Lincoln to Spilimbergo | 773.00 mi (1,244.02 km) |
| Lincoln to Spinea | 780.34 mi (1,255.84 km) |
| Lincoln to Spoleto | 944.24 mi (1,519.61 km) |
| Lincoln to Spoltore | 1,004.83 mi (1,617.12 km) |
| Lincoln to Spresiano | 768.57 mi (1,236.89 km) |
| Lincoln to Squinzano | 1,239.31 mi (1,994.47 km) |
| Lincoln to Statte | 1,204.60 mi (1,938.62 km) |
| Lincoln to Stezzano | 694.19 mi (1,117.19 km) |
| Lincoln to Strada | 857.82 mi (1,380.52 km) |
| Lincoln to Stradella | 715.83 mi (1,152.02 km) |
| Lincoln to Striano | 1,109.61 mi (1,785.74 km) |
| Lincoln to Subiaco | 1,003.02 mi (1,614.20 km) |
| Lincoln to Sulmona | 1,020.92 mi (1,643.02 km) |
