 Sapphire Powder (Bound) | Crafting materials | Common | — | — |
 Sealed Ancient Aullaeu Wings | Conversion materials | Legendary | — | — |
 Sealed Black Fragment Wings | Conversion materials | Legendary | — | — |
 Sealed Blue Wave Wings | Conversion materials | Legendary | — | — |
 Sealed Dark Veil Wings | Conversion materials | Legendary | — | — |
 Sealed Forest Spirit Wings | Conversion materials | Legendary | — | — |
 Sealed Kromede Wings | Conversion materials | Legendary | — | — |
 Sealed Philosopher's Stone (Bound) | Materials | Special | — | — |
 Sealed Wing Featherdown (Bound) | Conversion materials | Heroic | — | — |
 Shard: Harmonious Crystal (Bound) | Special conversion materials | Common | — | — |
 Shard: Mysterious Crystal (Bound) | Special conversion materials | Common | — | — |
 Shard: Noble Crystal (Bound) | Special conversion materials | Common | — | — |
 Shard: Pure Crystal (Bound) | Special conversion materials | Common | — | — |
 Shard: Splendent Noble Crystal (Bound) | Special conversion materials | Common | — | — |
 Sharp Balaur Horn | Crafting materials | Heroic | — | — |
| Sharp Balaur Horn (Bound) | Crafting materials | Heroic | — | — |
 Sharp Balaur Leather | Crafting materials | Heroic | — | — |
| Sharp Balaur Leather (Bound) | Crafting materials | Heroic | — | — |
 Sharp Balaur Scale | Crafting materials | Heroic | — | — |
| Sharp Balaur Scale (Bound) | Crafting materials | Heroic | — | — |
 Shugo's Dilemma (Scrap: Artwork) (Bound) | Conversion materials | Heroic | — | — |
 Shugo's Growth Support Ticket (Bound) | Misc | Special | — | — |
 Silentium (Bound) | Misc | Special | — | — |
 Silver Fragment of Merit (Bound) | Special conversion materials | Common | — | — |
 Small Burning Odyle (Bound) | Elevation items | Common | — | — |
| Small Burning Odyle (Bound) | Elevation items | Common | — | — |
 Small Snowflake Key (Event) | Misc | Common | — | — |
 Snowflake Crystal (Event) | Misc | Common | — | — |
 Soft Balaur Meat | Crafting materials | Rare | — | — |
| Soft Balaur Meat (Bound) | Crafting materials | Rare | — | — |
 Soy Sauce (Bound) | Crafting materials | Common | — | — |
 Spiritstone | Crafting materials | Common | — | — |
| Spiritstone (Bound) | Crafting materials | Common | — | — |
 Spiritstone Powder | Crafting materials | Common | — | — |
| Spiritstone Powder (Bound) | Crafting materials | Common | — | — |
 Splendent Burning Odyle (Bound) | Elevation items | Common | — | — |
| Splendent Burning Odyle (Bound) | Elevation items | Common | — | — |
 Splendent Moonstone (Bound) | Elevation items | Common | — | — |
| Splendent Moonstone (Bound) | Elevation items | Common | — | — |
 Splendent Noble Crystal (Bound) | Arcana crafting materials | Special | — | — |
 Splendent Ruby (Bound) | Elevation items | Common | — | — |
| Splendent Ruby (Bound) | Elevation items | Common | — | — |
 Statue Scrap: Abyssal Horn Den (Bound) | Conversion materials | Legendary | — | — |
 Statue Scrap: Day Illusion Wings (Bound) | Conversion materials | Rare | — | — |
| Statue Scrap: Kromede's Desolation (Bound) | Conversion materials | Legendary | — | — |
| Statue Scrap: Night Illusion Wings (Bound) | Conversion materials | Rare | — | — |
| Sticker Shooter (Scrap: Artwork) (Bound) | Conversion materials | Heroic | — | — |
 Strong Leather | Crafting materials | Common | — | — |
| Strong Leather (Bound) | Crafting materials | Common | — | — |
 Sugar (Bound) | Crafting materials | Common | — | — |
