| Where some are on December 31 | 29 |
| Where some are keen for keno | 28 |
| Where some activities occur | 27 |
| Where soldiers stay overnight | 29 |
| Where soldiers put away food | 28 |
| Where soldiers may be busy | 26 |
| Where soldiers are made | 23 |
| Where Socrates strolled | 23 |
| Where Socrates shopped | 22 |
| Where Socrates haggled | 22 |
| Where socks are exchanged | 25 |
| Where Soave comes from | 22 |
| Where snowbirds go in spring | 28 |
| Where snowbirds come from | 25 |
| Where snow may be manmade | 25 |
| Where snipe takes a swipe | 25 |
| Where snaps may be stored | 25 |
| Where smart shoppers shop? | 26 |
| Where small suits are put on | 28 |
| Where slips may be showing | 26 |
| Where Slipknot hails from | 25 |
| Where sleeves come from | 23 |
| Where sleeping dogs lie? | 24 |
| Where Skype was invented | 24 |
| Where Skype was developed | 25 |
| Where Skilling made a killing | 29 |
| Where singing is heard? | 23 |
| Where Sinclair Lewis died | 25 |
| Where silents could be seen | 27 |
| Where shuttlecocks fly | 22 |
| Where shrimp take a dip | 23 |
| Where shots might be put | 24 |
| Where shots come cheap | 22 |
| Where Shoshone Falls falls | 26 |
| Where shoppers can shop 24/7 | 28 |
| Where shirts are lost? | 22 |
| Where Shiraz is located | 23 |
| Where ships take shape | 22 |
| Where ships run aground | 23 |
| Where ships may run aground | 27 |
| Where ship captains hang out | 28 |
| Where sherry originated | 23 |
| Where Sherlock Holmes lived | 27 |
| Where Sherlock Holmes died | 26 |
| Where sheets are spotted | 24 |
| Where she sells sea shells | 26 |
| Where Shaw attacks: Abbr. | 25 |
| Where Shannon Miller won gold | 29 |
| Where shahs once ruled | 22 |
| Where Shah Jahan is entombed | 28 |
| Where shadowy figures appear? | 29 |
| Where shades can be found? | 26 |
| Where seekers may find hiders | 29 |
| Where security is discussed | 27 |
| Where secrets are kept | 22 |
| Where seconds are important | 27 |
| Where second-stringers ride | 27 |
| Where second stringers sit | 26 |
| Where Seaver once pitched | 25 |
| Where SEATO once functioned | 27 |
| Where seas and rivers meet | 26 |
| Where Sealy is listed as ZZ | 27 |
| Where Scrooge might be a 10? | 28 |
| Where Scott Hamilton won gold | 29 |
| Where scones may be stacked | 27 |
| Where scissors are made? | 24 |
| Where Schwarzenegger was born | 29 |
| Where Scarlett married Rhett | 28 |
| Where Scarlett led a reel | 25 |
| Where scarabs were sacred | 25 |
| Where Saul's witch lived | 28 |
| Where Saul saw a witch | 22 |
| Where Saul saw a soothsayer | 27 |
| Where Saul saw a seeress | 24 |
| Where Saul met a witch | 22 |
| Where Saul consulted a witch | 28 |
| Where Sarkozy can get cozy | 26 |
| Where sardines may be found | 27 |
| Where Sarah Palin was born | 26 |
| Where Sarah Hughes won gold | 27 |
| Where Sanyo is headquartered | 28 |
| Where Santa goes sledding? | 26 |
| Where Santa Fé is: Abbr. | 27 |
| Where San Diego is: Abbr. | 25 |
| Where Samuel Goldwyn was born | 29 |
| Where Samson slew Philistines | 29 |
| Where Samson ground meal | 24 |
| Where salmon go to spawn | 24 |
| Where salas are located | 23 |
| Where Saladin was sultan | 24 |
| Where Saint-Lô is capital | 28 |
| Where sailors take liberties | 28 |
| Where sailors go in port | 24 |
| Where sailors are often found | 29 |
| Where sailing prevails | 22 |
| Where saffron comes from | 24 |
| Where Rushdie's roots are | 29 |
| Where rupees are spent | 22 |
| Where runs may be made | 22 |
| Where runners get together | 26 |