| Lincoln to Sunbury | 124.83 mi (200.89 km) |
| Lincoln to Sunderland | 120.84 mi (194.47 km) |
| Lincoln to Sunninghill | 126.25 mi (203.17 km) |
| Lincoln to Surbiton | 127.12 mi (204.57 km) |
| Lincoln to Sutton | 129.51 mi (208.43 km) |
| Lincoln to Sutton Coldfield | 70.52 mi (113.49 km) |
| Lincoln to Sutton in Ashfield | 30.74 mi (49.48 km) |
| Lincoln to Sutton on Hull | 39.36 mi (63.34 km) |
| Lincoln to Swadlincote | 52.70 mi (84.81 km) |
| Lincoln to Swallownest | 33.76 mi (54.33 km) |
| Lincoln to Swanage | 190.90 mi (307.22 km) |
| Lincoln to Swindon | 126.59 mi (203.72 km) |
| Lincoln to Swinton | 36.68 mi (59.02 km) |
| Lincoln to Swinton | 76.84 mi (123.66 km) |
| Lincoln to Syston | 42.89 mi (69.02 km) |
