| Silk Road Paradise | Qindu, Xianyang, Shaanxi, China | Operating | | 5 |
| Sinbad Happy Castle | Dadong, Shenyang, Liaoning, China | - | | - |
| Sinma Kingdom | Luquan, Shijiazhuang, Hebei, China | Operating | | 4 |
| | Sino Wonderland | Xinluo, Longyan, Fujian, China | - | | - |
| Sino Wonderland | Huainan, Anhui, China | - | - | - |
| | Situ Town | Zezhou, Jincheng, Shanxi, China | Operating | | 1 |
| | 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 |
| Sky Plaza Mall | Xiapu, Ningde, Fujian, 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 | | 2 |
| Splendid World Fantasy Land | Chaisang, Jiujiang, Jiangxi, China | SBNO | | 4 |
| Splendors | Gulou, Nanjing, Jiangsu, China | Operating | ≤ | 1 |
| Splendors Mall | Yuelu, Changsha, Hunan, China | Operating | ≤ | - |