| Sinma Kingdom | Luquan, Shijiazhuang, Hebei, China | Operating | | 4 |
| | Sino Wonderland | Xinluo, Longyan, Fujian, China | - | | - |
| Sino Wonderland | Huainan, Anhui, China | - | - | - |
| | Sixteen Lake Park | Xian'an, Xianning, Hubei, China | Operating | ≤ | 1 |
| | Sizhou Park | Jiashan, Jiaxing, Zhejiang, China | Operating | ≤ | - |
| | Sky Fantasia | Kowloon, Hong Kong, China | Operating | - | 1 |
| Smurfs Theme Park | Songjiang, Shanghai, China | Operating | | 1 |
| | Snail Manor Happy World | Qiaocheng, Bozhou, Anhui, China | Operating | | 3 |
| Snoopy Fun Fun Garden | Shunde, Foshan, Guangdong, China | Operating | | 1 |
| | Snow World | Xinmi, Zhengzhou, Henan, China | Operating | | 1 |
| | Songyang Park | Dengfeng, Zhengzhou, Henan, China | Operating | ≤ | 1 |
| | Soo River Park | Juye, Heze, Shandong, China | Operating | ≤ | 1 |
| South China Botanical Garden | Tianhe, Guangzhou, Guangdong, China | Operating | - | - |
| | South China MixC | Ganjingzi, Dalian, Liaoning, China | Operating | - | 1 |
| South Fort Park | Gulou, Nanjing, Jiangsu, China | Operating | ≤ | - |
| South Hot Springs Park | Banan, Chongqing, China | Operating | | 1 |
| | Spiritsland | Jiangyang, Luzhou, Sichuan, China | Operating | | 3 |
| Splendid World Fantasy Land | Chaisang, Jiujiang, Jiangxi, China | SBNO | | 4 |
| | Sports Park | Yuehu, Yingtan, Jiangxi, China | Operating | ≤ | 2 |
| Squirrel Kingdom | Luqiao, Taizhou, Zhejiang, China | SBNO | ≤ | 1 |
| Star Fantasy Port | Fengnan, Tangshan, Hebei, China | SBNO | | 1 |
| Starfish Island | Changshu, Suzhou, Jiangsu, China | - | - | - |
| | Star Lake Amusement Park | Duanzhou, Zhaoqing, Guangdong, China | - | s | - |
| Star Magic Harbor | Quanshan, Xuzhou, Jiangsu, China | Operating | | 1 |