 Robust Balaur Scale (Bound) | Crafting Material | Unique | — |
 Ruby Decoration | Crafting Material | Common | — |
| Ruby Decoration (Bound) | Crafting Material | Common | — |
 Ruby Gemstone | Gathering Material | Common | — |
| Ruby Gemstone (Bound) | Gatherable Material | Common | — |
 Ruby Powder | Crafting Material | Common | — |
| Ruby Powder (Bound) | Crafting Material | Common | — |
 Salt (Bound) | Crafting Material | Common | — |
 Salvation Wings Featherdown (Bound) | Substance Morph Material | Unique | — |
 Sandpaper (Bound) | Crafting Material | Common | — |
 Sapphire Decoration | Crafting Material | Common | — |
| Sapphire Decoration (Bound) | Crafting Material | Common | — |
 Sapphire Gemstone | Gathering Material | Common | — |
| Sapphire Gemstone (Bound) | Gatherable Material | Common | — |
 Sapphire Powder | Crafting Material | Common | — |
| Sapphire Powder (Bound) | Crafting Material | Common | — |
 Sealed Wing Featherdown (Bound) | Substance Morph Material | Epic | — |
 Shard: Harmonious Crystal (Bound) | Special Substance Morph Material | Common | — |
 Shard: Mysterious Crystal (Bound) | Special Substance Morph Material | Common | — |
 Shard: Noble Crystal (Bound) | Special Substance Morph Material | Common | — |
 Shard: Pure Crystal (Bound) | Special Substance Morph Material | Common | — |
 Shard: Splendent Noble Crystal (Bound) | Special Substance Morph Material | Common | — |
 Sharp Balaur Horn | Crafting Material | Epic | — |
| Sharp Balaur Horn (Bound) | Crafting Material | Epic | — |
 Sharp Balaur Leather | Crafting Material | Epic | — |
| Sharp Balaur Leather (Bound) | Crafting Material | Epic | — |
 Sharp Balaur Scale | Crafting Material | Epic | — |
| Sharp Balaur Scale (Bound) | Crafting Material | Epic | — |
 Shugo's Dilemma (Scrap: Artwork) (Bound) | Substance Morph Material | Epic | — |
 Silver Fragment of Merit (Bound) | Special Substance Morph Material | Common | — |
 Small Burning Odyle (Bound)Faction: Elyos | Upgrade | Common | — |
| Small Burning Odyle (Bound)Faction: Asmodians | Upgrade | Common | — |
 Small Snowflake Key (Event) | Valuables | Common | — |
 Snowflake Crystal (Event) | Miscellaneous | Common | — |
 Soft Balaur Meat | Crafting Material | Rare | — |
| Soft Balaur Meat (Bound) | Crafting Material | Rare | — |
 Soy Sauce (Bound) | Crafting Material | Common | — |
 Spiritstone | Crafting Material | Common | — |
| Spiritstone (Bound) | Crafting Material | Common | — |
 Spiritstone Powder | Crafting Material | Common | — |
| Spiritstone Powder (Bound) | Crafting Material | Common | — |
 Splendent Burning Odyle (Bound)Faction: Elyos | Upgrade | Common | — |
| Splendent Burning Odyle (Bound)Faction: Asmodians | Upgrade | Common | — |
 Splendent Moonstone (Bound)Faction: Elyos | Upgrade | Common | — |
| Splendent Moonstone (Bound)Faction: Asmodians | Upgrade | Common | — |
 Splendent Ruby (Bound)Faction: Elyos | Upgrade | Common | — |
| Splendent Ruby (Bound)Faction: Asmodians | Upgrade | Common | — |
 Star Dragon Lord Core: Accessory (Bound) | Special Substance Morph Material | Unique | — |
 Star Dragon Lord Core: Armor (Bound) | Special Substance Morph Material | Unique | — |
 Star Dragon Lord Core: Weapon (Bound) | Special Substance Morph Material | Unique | — |
 Statue Scrap: Abyssal Horn Den (Bound) | Substance Morph Material | Unique | — |
 Statue Scrap: Day Illusion Wings (Bound) | Substance Morph Material | Rare | — |
| Statue Scrap: Kromede's Desolation (Bound) | Substance Morph Material | Unique | — |
| Statue Scrap: Night Illusion Wings (Bound) | Substance Morph Material | Rare | — |
| Sticker Shooter (Scrap: Artwork) (Bound) | Substance Morph Material | Epic | — |
 Strong Leather | Crafting Material | Common | — |
| Strong Leather (Bound) | Crafting Material | Common | — |
 Sugar (Bound) | Crafting Material | Common | — |
 Superior Dragon Leather Softener (Bound) | Crafting Material | Common | — |
 Superior Dragon Scale Hardener (Bound) | Crafting Material | Common | — |