| 351 | Ruth Lake Resort | Emily | MN | 56447 | 218-763-2296 |
| 352 | Ruttger's Bay Lake Lodge | Deerwood | MN | 56444 | 800-450-4545 |
| 353 | Sah-kah-tay Beach Resort | Cass Lake | MN | 56633 | 800-232-3224 |
| 354 | Samara Point Resort On Gull Lake | Nisswa | MN | 56468 | 218-963-2615 |
| 355 | Sand Lake Lodge | Deer River | MN | 56636 | 218-659-2867 |
| 356 | Sandy Beach Resort | Lake Shore | MN | 56468 | 218-963-4458 |
| 357 | Sandy Pines Resort | Backus | MN | 56435 | 218-947-4467 |
| 358 | Sandy Shores Resort | Menahga | MN | 56464 | 218-732-0515 |
| 359 | Scenic Bay Resort & Motel | Isle | MN | 56342 | 320-676-8834 |
| 360 | Scenic Hi-way Resort | Blackduck | MN | 56630 | 218-835-6494 |
| 361 | Schley Cabin Rentals And Guide Service | Cass Lake | MN | 56633 | 218-665-2217 |
| 362 | Seaquist-olufs Resort | Pine River | MN | 56474 | 218-543-4533 |
| 363 | Sebago Resort | Nisswa | MN | 56468 | 218-963-7736 |
| 364 | Seguchie Resort | Garrison | MN | 56450 | 877-669-5920 |
| 365 | Shady Knolls Resort | Walker | MN | 56484 | 218-547-1343 |
| 366 | Shady Lawn Resort & Lodge | Nevis | MN | 56467 | 218-732-5836 |
| 367 | Shady Pointe Resort | Park Rapids | MN | 56470 | 218-233-7131 |
| 368 | Shady Shores Resort | Nevis | MN | 56467 | 800-450-4317 |
| 369 | Shady Shores Resort | Hackensack | MN | 56452 | 218-675-6540 |
| 370 | Shamineau Acres Resort | Motley | MN | 56466 | 218-575-2254 |
| 371 | Shangri-la Resort | Cass Lake | MN | 56633 | 800-635-8858 |
| 372 | Sheshebe Resort | McGregor | MN | 55760 | 218-426-3568 |
| 373 | Shing Wako Resort | Merrifield | MN | 56465 | 866-765-3226 |
| 374 | Shingobee Island Lodge | Walker | MN | 56484 | 218-547-2017 |
| 375 | Shingobee Resort | Akeley | MN | 56433 | 218-652-2221 |
| 376 | Shore Crest Resort | Walker | MN | 56484 | 800-642-5565 |
| 377 | Sleeping Fawn Resort | Park Rapids | MN | 56470 | 877-732-5356 |
| 378 | Smith Lake Resort | Osakis | MN | 56570 | 320-859-2501 |
| 379 | Snug Harbor Resort & Campground | Deer River | MN | 56636 | 800-419-5289 |
| 380 | Sperr's Point | Hackensack | MN | 56452 | 218-682-2512 |
| 381 | Spirit Of The North Resort | Walker | MN | 56484 | 800-516-0077 |
| 382 | St Albans Bay Resort & Launch | Garrison | MN | 56450 | 320-692-4552 |
| 383 | Starck's Tamarack Lodge Inc | Deer River | MN | 56636 | 866-494-7325 |
| 384 | Steamboat Bay Resort On Leech Lake | Walker | MN | 56484 | 800-705-9925 |
| 385 | Steamboat Lake Resort | Cass Lake | MN | 56633 | 218-547-3424 |
| 386 | Stennes' & Buhn's Moose Lake Resort | Blackduck | MN | 56630 | 218-835-6542 |
| 387 | Stony Point Resort | Walker | MN | 56484 | 800-338-9303 |
| 388 | Stony Point Resort & Campground | Cass Lake | MN | 56633 | 800-332-6311 |
| 389 | Straight Pines Resort | Osage | MN | 56570 | 800-760-9221 |
| 390 | Sugar Point Resort | Federal Dam | MN | 56641 | 800-733-3150 |
| 391 | Sullivan's Resort & Campground | Brainerd | MN | 56401 | 888-829-5697 |
| 392 | Sunfish Bay Resort | Pinewood | MN | 56626 | 218-243-3040 |
| 393 | Sunny Point Resort | Nevis | MN | 56467 | 800-279-3464 |
| 394 | Sunrise Bay Resort | Nevis | MN | 56467 | 218-652-3530 |
| 395 | Sunset Bay Resort | Aitkin | MN | 56431 | 218-927-2691 |
| 396 | Sunset Bay Resort | Hackensack | MN | 56452 | 218-682-2492 |
| 397 | Sunset Bay Resort & Campground | Merrifield | MN | 56465 | 218-765-3442 |
| 398 | Sunset Beach Resort | Bena | MN | 56626 | 800-437-4840 |
| 399 | Sunset Cove Resort | Cass Lake | MN | 56633 | 800-279-4831 |
| 400 | Sunset Knoll Resort | Pequot Lakes | MN | 56472 | 800-450-4361 |