| Name | Country | Code | Category | Parent Subdivision | Flag |
|---|---|---|---|---|---|
| Rhône[3] | France | FR-69 | metropolitan department | ||
| Saône-et-Loire | France | FR-71 | metropolitan department | ||
| Sarthe | France | FR-72 | metropolitan department | ||
| Savoie | France | FR-73 | metropolitan department | ||
| Seine-et-Marne | France | FR-77 | metropolitan department | ||
| Seine-Maritime | France | FR-76 | metropolitan department | ||
| Seine-Saint-Denis | France | FR-93 | metropolitan department | ||
| Somme | France | FR-80 | metropolitan department | ||
| Tarn | France | FR-81 | metropolitan department | ||
| Tarn-et-Garonne | France | FR-82 | metropolitan department |