Subject
- Specific Epithet: setacea 1
- Specific Epithet: sharpii 2
- Specific Epithet: sibirica 4
- Specific Epithet: sordidum 3
- Specific Epithet: speciosum 2
- Specific Epithet: sphacelata 2
- Specific Epithet: sphaericum 2
- Specific Epithet: sphagnicola 1
- Specific Epithet: spiniforme 1
- Specific Epithet: spinulosum 17
- Specific Epithet: splachnoides 7
- Specific Epithet: splendens 3
- Specific Epithet: spurium 12
- Specific Epithet: squarrosa 2
- Specific Epithet: squarrosum 10
- Specific Epithet: stellare 4
- Specific Epithet: stellatum 23
- Specific Epithet: stramineum 2
- Specific Epithet: strangulatum 2
- Specific Epithet: striatella 20