| 226 | KK Pagalungan | KK Pagalungan, Simpang Tiga Sungai Pensiangan Lolongan, Kampung Pagalungan, Pensiangan, 89957, Nabawan, Sabah | 087-773005 |  |
| 227 | KK Paginatan | KK Paginatan, Kampung Paginatan, Ranau, 89308, Ranau, Sabah | 088-959027 | |
| 228 | KK Paitan | KK Paitan, Pekan Paitan, Paitan, Beluran, 90108, Beluran, Sabah | 089-262005 | |
| 229 | KK Pantai | KK Pantai, Kampung Pantai, Pantai, 89108, Pitas, Sabah | 088-684940 | |
| 230 | KK Patau | KK Patau, Jalan Tambunan-Ranau, KM 12, Tambunan, 89650, Tambunan, Sabah | 089-902601 | |
| 231 | KK Penampang | KK Penampang, KM 12, Jalan Tambunan, WDT 29, Penampang, Sabah, 89500, Penampang, Sabah | 088-675008 / 088-675000 | |
| 232 | KK Penangah | KK Penangah, Pekan Penangah, Penangah, Kinabatangan, 89320, Tongod, Sabah | 089-561975 (PKK) | |
| 233 | KK Pensiangan | KK Pensiangan, Pekan Pensiangan, Pensiangan, 89957, Nabawan, Sabah | 088-911028 | |
| 234 | KK Perancangan | KK Perancangan, Kg Perancangan, Ranau, 89308, Ranau, Sabah | 089-537649 | |
| 235 | KK Pulau Bum-Bum | KK Pulau Bum-Bum, Kg Pulau Bum-Bum, Semporna, 91308, Semporna, Sabah | 087-821066 (PKD) 087-821533 (KKIA) | |
| 236 | KK Pulau Libaran | KK Pulau Libaran, Kg Pulau Libaran, Sandakan, 90009, Sandakan, Sabah | 089-232948 | |
| 237 | KK Pulau Nunuyan | KK Pulau Nunuyan, Kg Pulau Nunuyun, Sandakan, 90009, Sandakan, Sabah | 089-531377 | |
| 238 | KK Pulau Tambisan | KK Pulau Tambisan, Pekan Tambisan, Tambisan, Lahat Datu, 91120, Lahad Datu, Sabah | 089-871125 | |
| 239 | KK Putatan | KK Putatan, KM 11 Jalan Putatan, Pekan Putatan, Kota Kinabalu, 89500, Putatan, Sabah | 089-562151 / 089-562259 | |
| 240 | KK Sandakan | KK Sandakan, Kilometer 3.2, Jalan Utara, 90500 Sandakan, 90009, Sandakan, Sabah | - | |
| 241 | KK Semporna | KK Semporna, Kg Semporna, Semporna, 91308, Semporna, Sabah | 087-821066 (PKD) 087-821533 (KKIA) | |
| 242 | KK Sepulot | KK Sepulot, Pekan Sepulot, Sepulot, Pensiangan, 89957, Nabawan, Sabah | 088-754039 / 088-754145 | |
| 243 | KK Serusop | KK Serusop, Jalan SRK Serusop, Kampung Serusop, 89208 Tuaran, 89208, Tuaran, Sabah | 088-794311 | |
| 244 | KK Sikuati | KK Sikuati, Pekan Sikuati, Sikuati, Kudat, 89059, Kudat, Sabah | 088-896524 | |
| 245 | KK Silabukan | KK Silabukan, Batu 10, Jalan Tungku, Lahad Datu, 91120, Lahad Datu, Sabah | 089-821510 / 089-882178 | |
| 246 | KK Simpangan | KK Simpangan, Jalan Ranau, Pekan Nabalu, 89208 Tuaran, 89208, Tuaran, Sabah | 088-792330 / 088-792330 / 088-792390 | |
| 247 | KK Sindumin | KK Sindumin, Pekan Sindumin, Sindumin, Sipitang, 89657, Sipitang, Sabah | 087-773318 | |
| 248 | KK Sook | KK Sook, Jalan Tulid-Mansiat, Sook Keningau, 89007, Keningau, Sabah | 087-724003 | |
| 249 | KK Suan Lamba | KK Suan Lamba, Kampung Suan Lamba, Suan Lamba, Sandakan, 90009, Sandakan, Sabah | 089-568826 | |
| 250 | KK Suangpai | KK Suangpai, Kg Suangpai, 89059, Kudat, Sabah | 089-845001 | |