| Lincoln to Sierpc | 836.64 mi (1,346.43 km) |
| Lincoln to Skarzysko-Kamienna | 917.20 mi (1,476.09 km) |
| Lincoln to Skawina | 899.09 mi (1,446.95 km) |
| Lincoln to Skierniewice | 869.56 mi (1,399.42 km) |
| Lincoln to Skoczow | 861.10 mi (1,385.81 km) |
| Lincoln to Skwierzyna | 668.24 mi (1,075.44 km) |
| Lincoln to Slawno | 705.09 mi (1,134.74 km) |
| Lincoln to Slubice | 632.89 mi (1,018.54 km) |
| Lincoln to Slupca | 770.02 mi (1,239.24 km) |
| Lincoln to Slupsk | 719.27 mi (1,157.55 km) |
| Lincoln to Sochaczew | 868.74 mi (1,398.11 km) |
| Lincoln to Sokolka | 987.65 mi (1,589.47 km) |
| Lincoln to Sokolow Podlaski | 949.34 mi (1,527.82 km) |
| Lincoln to Solec Kujawski | 775.58 mi (1,248.18 km) |
| Lincoln to Sopot | 781.03 mi (1,256.95 km) |
