Samwise the Brave
A site dedicated to Samwise and Frodo--has plenty of beautiful banners and wallpapers

Samwise Gamgee
Includes bios, links, music, and more

Sea of Glass
A general site with cast bios, quizzes, caption contests, adoptions and many other fun things to do

The Seat of Kings
The full FotR and TTT scripts, including the Elvish bits!

Second Breakfast
A site for Dominic Monaghan and LotR lovers alike

Secret Diaries
Very funny "diary entries" of the Fellowship and their experiences during their journey (warning: these contain some PG-13 rated stuff)

See Lando Run
Lord of the Rings humor site with fan fictions and more

ShadowFax's Facts
All about LotR, with fun stuff, Elvish, banners, and more

Shadows of Arda
Cool Silmarillion-based site with Valar and Maiar info, quizzes, awards, and more

Shadows of the Past
A new awards site consisting mainly of Elrond pictures and information

Shadows of Twilight
An Elrond fan site with info, images, games and more

She Elf
A site that has stuff for people who like Neopets, Star Wars, and LOTR

Shelob's Lair
Translations of Elvish quotes from the books, humor, games, fan stuff, and more

Shieldmaiden's Realm
A LOTR site with polls, graphic requests, and poems

Shield Maiden of Rohan
A site dedicated to Eowyn

The Shire
Banners, banner dedications, chat room, and more coming soon

Shirebourn
LotR site with fanfiction, a forum, information, LotR scripts, and more

Shire Dreams
Nice site with desktop backgrounds, banners, links to other LotR sites, and more

The Shire Realm
Cool site with quizzes, humor, graphics, links, and more

Silmarillion
Chat room, great humor, Elvish info, and more

Silver Foam
Fun messageboard with discussions and roleplaying of Tolkien, C.S. Lewis, Stephen R. Lawhead, Pirates of the Caribbean, and more

Simple Sam Group
A fan site for Sam with some non-LotR stuff

Sinwen's World
Nice galleries, humorous pictures, and links

Smithy's Headquarters
LotR quizzes, icons, pix, and links, plus stuff about horses and the Civil War

Song of Tinuviel
An awards site dedciated to Luthien Tinuviel and Beren Erchamion, with new content added all the time

Speak Friend and Enter
LotR fan site, centering on Eowyn, with music, fonts, and wallpaper

Star of the Dunedain
Character & actor info, verses, songs, fun stuff and quizzes

The Steward's Son
A fansite for Boromir and Sean Bean