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EHMK
| Nombre | Altitud | Zone | Ph. |
|---|
 | Saibi | 946 | | 42 |
| Saioa | 1419 | | 64 |
| Samiño / Irumugarrieta | 932 | | 60 |
| San Cristóbal | 888 | | 12 |
| San Formerio | 772 | | 14 |
| San Justi | 1028 | Izki | 19 |
| San Kristobal | 964 | | 15 |
| San Kristobal | 1057 | Izki | 27 |
| San León | 1228 | Toloño | 16 |
| San Miguel | 653 | | 1 |
| San Pedro | 892 | Peña | 13 |
| San Pelaio | 962 | | 13 |
| San Quirico | 1172 | lllon | 23 |
| San Tirso | 1329 | Toloño | 29 |
| San Vicente | 963 | Hornijo | 11 |
| San Vitores | 892 | Tuio | 11 |
| Sanmigelbizkar | 832 | | 11 |
| Sañoa | 613 | Ernio | 15 |
| Santa Ágata | 863 | | 23 |
| Santa Ana | 1042 | Árcena | 41 |
| Santa Bárbara | 1022 | Zarikieta | 14 |
| Santa Barbara / Malkorraundi | 853 | | 17 |
| Santa Elena | 1110 | Iturrieta | 43 |
| Santa Engrazia | 505 | Ernio | 34 |
| Santiago | 943 | | 37 |
| Sarastarri | 996 | Aralar | 58 |
| Saratsa | 1171 | Andia | 50 |
| Sarimendi | 1484 | | 6 |
| Sarrimendi | 603 | Oiz | 9 |
| Sasari | 1182 | | 23 |
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