296 Polchi Habe -Bauchi
297 Pongo (Pongu) -Niger
298 Potopo -Taraba
299 Pyapun (Piapung) -Plateau
300 Qua -Cross River
301 Rebina (Rebinawa) -Bauchi
302 Reshe -Kebbi, Niger
303 Rindire (Rendre) -Plateau
304 Rishuwa -Kaduna
305 Ron -Plateau
306 Rubu -Niger
307 Rukuba -Plateau
308 Rumada -Kaduna
309 Rumaya -Kaduna
310 Sakbe -Taraba
311 Sanga -Bauchi
312 Sate -Taraba
313 Saya (Sayawa Za’ar) -Bauchi
314 Segidi (Sigidawa) -Bauchi
315 Shanga (Shangawa) -Sokoto
316 Shangawa (Shangau) -Plateau
317 Shan-Shan -Plateau
318 Shira (Shirawa) -Kano
319 Shomo -Taraba
320 Shuwa -Adamawa, Borno
321 Sikdi -Plateau
322 Siri (Sirawa) -Bauchi
323 Srubu (Surubu) -Kaduna
324 Sukur -Adamawa
325 Sura -Plateau
326 Tangale -Bauchi
327 Tarok -Plateau, Taraba
328 Teme -Adamawa
329 Tera (Terawa) -Bauchi, Bomo
330 Teshena (Teshenawa) -Kano
331 Tigon -Adamawa
332 Tikar -Taraba
333 Tiv -Benue, Plateau, Taraba and Nasarawa
334 Tula -Bauchi
335 Tur -Adamawa
336 Ufia -Benue
337 Ukelle -Cross River
338 Ukwani (Kwale) -Delta
339 Uncinda -Kaduna, Kebbi, Niger, Sokoto
340 Uneme (Ineme) -Edo
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