 Mercenary Clout#23429 · Weapons | 10 | — | Two-hand | Uncommon |
 Merc Sword#4567 · Weapons | 16 | 11 | Two-hand | Uncommon |
 Mercenary Stiletto#23431 · Weapons | 10 | — | One-hand | Uncommon |
 Pickled Egg#38427 · Consumables | 65 | 55 | No equipment slot | Common |
 Solenor's Head#18954 · Quest items | 1 | — | No equipment slot | Common |
 Solid Gold Coin#45978 · Miscellaneous | 80 | — | No equipment slot | Poor |
 Durable Ametrine#40154 · Gems | 80 | — | No equipment slot | Epic |
 Solid Ice Wand#36667 · Weapons | 178 | 79 | Ranged | Uncommon |
 Durable Fire Opal#30581 · Gems | 70 | — | No equipment slot | Epic |
 Durable Monarch Topaz#40050 · Gems | 80 | — | No equipment slot | Rare |
 Durable Huge Citrine#39958 · Gems | 70 | — | No equipment slot | Uncommon |
 Solid Platinum Band#43179 · Armor | 175 | — | Finger | Rare |
 Solitaire of Reflecting Beams#43408 · Armor | 200 | 80 | Finger | Rare |
 Solitaire Wand#25290 · Weapons | 105 | 65 | Ranged | Uncommon |
 Solliden's Trousers#4261 · Armor | 8 | 3 | Legs | Common |
 Solomon's Plea to Darkshire#1409 · Quest items | 1 | — | No equipment slot | Common |
| Solomon's Plea to King Wrynn#11367 · Quest items | 1 | — | No equipment slot | Common |
| Solomon's Plea to Westfall#1407 · Quest items | 1 | — | No equipment slot | Common |
 Somatic Intensifier#13356 · Quest items | 1 | — | No equipment slot | Common |
 Summer Gift Package#23224 · Consumables | 1 | — | No equipment slot | Common |
 Sandals of Summer#34683 · Armor | 1 | — | Feet | Common |
 Vestment of Summer#34685 · Armor | 1 | — | Robe | Common |
 Tabard of Summer Flames#35280 · Armor | 1 | — | Tabard | Rare |
 Tabard of Summer Skies#35279 · Armor | 1 | — | Tabard | Rare |
 Strange Smelling Powder#2563 · Quest items | 1 | — | No equipment slot | Common |
 Sun-touched Chain Leggings#30893 · Armor | 141 | 70 | Legs | Epic |
 Sun Touched Satchel#35516 · Containers | 70 | — | Bag | Rare |
 Sun-infused Focus Staff#34797 · Weapons | 115 | 70 | Two-hand | Rare |
 Sunflare#34336 · Weapons | 164 | 70 | Main hand | Epic |
 Sun Rock Ring#42337 · Armor | 138 | 70 | Finger | Uncommon |