 | Salins - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Salins I - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Salins I - Three Bedroom No.2 Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Salins I - Three Bedroom No.3 Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Salles Beach apartamentos Hotel Costa Brava & Costa Barcelona-Maresme | 3 Keys | 48 | L'Estartit |
 | Samba Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 377 | Lloret de Mar |
| San Carlos Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 110 | Roses |
 | San Carlos LLoret Hotel Costa Brava & Costa Barcelona-Maresme | Hostel 2* | 42 | Lloret de Mar |
 | San Eloy Hotel Costa Brava & Costa Barcelona-Maresme | Aparthotel 2* | 134 | Tossa de Mar |
 | San Juan Park Hotel Costa Brava & Costa Barcelona-Maresme | 2.0 star rating | 75 | Lloret de Mar |
 | Santa Anna Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 52 | L'Estartit |
 | Santa Cruz - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Blanes |
 | Santa Isabel - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | El Port de la Selva |
 | Santa Isabel - Two Bedroom No.2 Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | El Port de la Selva |
 | Santa Mónica - Six Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Tossa de Mar |
| Santa Margarita 3000 Hotel Costa Brava & Costa Barcelona-Maresme | 3 Keys | | Roses |
 | Santa Monica Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 216 | Calella |
 | Santa Rosa Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 138 | Lloret de Mar |
| Santa Susanna Resort Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 215 | Santa Susana |
| Santa Susanna - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Malgrat de Mar |
| Sant Feliu Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 6 | Sant Feliu de Boada |
| Santi Apartamentos Hotel Costa Brava & Costa Barcelona-Maresme | 3 Keys | 26 | Lloret de Mar |
 | Sant Joan Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 22 | Palamos |
 | Sant Jordi Thalasso Spa Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 49 | Calella |
| Sant Josep - One Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Calella |
 | Sant Josep - One Bedroom No.2 Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Calella |
| Sant Josep - One Bedroom No.3 Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Calella |
| Sant Josep - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Calella |
 | Sant March Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 29 | Tossa de Mar |
 | Sant Maurici 208 - One Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Sant Maurici 208 - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Sant Maurici 35 - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Sant Mori - One Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Sant Pere Del Bosc Hotel Costa Brava & Costa Barcelona-Maresme | 5.0 star rating | 19 | Lloret de Mar |
 | Sant Pol Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 22 | S'Agaro |
 | Sant Roc Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 47 | Calella de Palafrugell |
 | Saphire - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Tossa de Mar |
 | Sa Punta Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 33 | Playa de Pals |
 | Sard 3 - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Sa Vela - One Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Tossa de Mar |
 | Sea Apartment - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Caldes D'estrach |
 | Sector Requesens Centro - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
| Selvapark Apartamentos Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | | Lloret de Mar |
 | Semaforo Hotel Costa Brava & Costa Barcelona-Maresme | Hostel 1* | 22 | Lloret de Mar |
 | Silken Park Hotel San Jorge Costa Brava & Costa Barcelona-Maresme | Superior 4* | 121 | Platja d'Aro |
 | Sirius Hotel Costa Brava & Costa Barcelona-Maresme | Superior 4* | 161 | Santa Susana |
 | Sisi - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | L'Escala |
 | Solana - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Lloret de Mar |
| Solea - Five Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Lloret de Mar |
 | Solenza - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |