| 182435 | Sumau | o | | | Z'graggen (1980) | yes |
| 182434 | Sumau | io | | | Z'graggen (1980) | yes |
| 182432 | Sop | aɔ | | | Z'graggen (1980) | yes |
| 182433 | Sop | yio | | | Z'graggen (1980) | yes |
| 218048 | Som | ewᶺk | | | SIL (1968) | |
| 182423 | Siroi | as | | | Z'graggen (1980) | yes |
| 182415 | Sinsauru | ɔː | | | Z'graggen (1980) | yes |
| 126734 | Silopi | žoː | | | Z'graggen (1980) | yes |
| 194314 | Sileibi | ʌː | | | Z'graggen (1980) | yes |
| 126715 | Sihan | ois | | | Z'graggen (1980) | yes |
| 75013 | Siane | ô | | | Scott (1978) | |
| 202747 | Setaman (Seltamin Dialect) | ou | | | Van Cott and Spencer (2010) | |
| 202869 | Setaman (Ngisokabip Dialect) | ou | | | Van Cott and Spencer (2010) | |
| 203006 | Setaman (Baktamin Dialect) | ɔu | | | Van Cott and Spencer (2010) | |
| 182418 | Sausi | ou | | | Z'graggen (1980) | yes |
| 182417 | Sausi | oi | | | Z'graggen (1980) | yes |
| 126727 | Saruga | io | | | Z'graggen (1980) | yes |
| 225072 | Saniyo-Hiyewe | yaw | | | Dye et al (1968) | |
| 126724 | Samosa | oh | | | Z'graggen (1980) | yes |
| 182452 | Sam | wao | | | Z'graggen (1980) | yes |
| 215387 | Sam (Wongbe Dialect) | ao | | | Rueck & Jore (2003) | |
| 215111 | Sam (Songum Dialect) | wohao | | | Rueck & Jore (2003) | |
| 215237 | Sam (Buan Dialect) | ao | | | Rueck & Jore (2003) | |
| 182431 | Saep | wa | | | Z'graggen (1980) | yes |
| 182445 | Rerau | ou | | | Z'graggen (1980) | yes |
| 126732 | Rempi | aɛʔ | | | Z'graggen (1980) | yes |
| 126722 | Rapting | oa | | | Z'graggen (1980) | yes |
| 246209 | Qaget | ɛɛⁱ | | | SIL (1971) | |
| 182425 | Pulabu | o | | | Z'graggen (1980) | yes |
| 211817 | Proto-Rai-Coast | *yo | | | Ross (2014) | |
| 75003 | Proto-Eastern-Central | *(oo) | | | Scott (1978) | |
| 194332 | Paynamar | mata | | | Z'graggen (1980) | yes |
| 145462 | Parawen | oː | | | Z'graggen (1980) | yes |
| 126721 | Panim | oː | | | Z'graggen (1980) | yes |
| 145452 | Pamosu | ɛː | | | Z'graggen (1980) | yes |
| 145457 | Pal | iao | | | Z'graggen (1980) | yes |
| 233098 | Owiniga | nabuřu | | | SIL (1972) | |
| 233094 | Owiniga | ɛbɛmanéigi | | | SIL (1972) | |
| 182441 | Ogea | oɛ | | | Z'graggen (1980) | yes |
| 199875 | Nuk (Tamben Dialect) | oq | | | Retsema et al. (2009) | |
| 126741 | Nobonob | aː | | | Z'graggen (1980) | yes |
| 126742 | Nobonob | ar̃i | | | Z'graggen (1980) | yes |
| 194326 | Nend | ʌ | | | Z'graggen (1980) | yes |
| 194327 | Nend | dəwʌri | | | Z'graggen (1980) | yes |
| 200253 | Nek (Goambot Dialect) | oʔ | | | Retsema et al. (2009) | |
| 126728 | Nake | io | | | Z'graggen (1980) | yes |
| 198919 | Nakame (Sokan Dialect) | bigɛŋ | | | Retsema et al. (2009) | |
| 198800 | Nakame (Sikalan Dialect) | biŋgaŋ | | | Retsema et al. (2009) | |
| 199289 | Nakame (Popof Dialect) | undugeŋ | | | Retsema et al. (2009) | |
| 199686 | Nakame (Munguleng Dialect) | ēŋ | | | Retsema et al. (2009) | |
