Saudi Arabia
$58.6 billion (31 December 2007 est.)

Senegal
$2.19 billion (31 December 2007)

Serbia
$26.24 billion (includes debt for Montenegro and Kosovo)
(2007 est.)

Seychelles
$1.059 billion (31 December 2007 est.)

Sierra Leone
$1.61 billion (2003 est.)

Singapore
$25.59 billion (31 December 2007 est.)

Slovakia
$36.63 billion (31 December 2007)

Slovenia
$40.42 billion (30 June 2007)

Solomon Islands
$166 million (2004)

Somalia
$3 billion (2001 est.)