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AAP The Liberal Party has gained ground in resumed counting on Tuesday of the South Australian election.

The Liberal opposition has closed the gap in some seats and extended its lead in others as counting resumed in South Australia's too-close-to-call election.

The electoral commission began tallying absentee, pre-poll and postal votes on Tuesday which could have a big impact on the final result with 320,000 ballots potentially outstanding.

At the close of counting on Saturday Labor looked likely to retain 23 seats in the 47-seat parliament, one short of a majority.

The Liberals looked set to win 22 with two going to independents.

However, there were five seats where the margin was less than 600 votes.

In the closest of those, Mitchell, the Liberals extended their lead on Tuesday from 233 votes to 373, while in seats where Labor was ahead, the opposition closed the gap.

In Ashford it reduced the margin from 835 to 661, in Colton from 571 to 440 and in Elder from 746 to 625.

It also picked up ground in Light and Newland, but not of any significance.

The electoral commission said more declaration votes would be counted for the doubtful metropolitan seats on Thursday when a clearer picture as to the final outcome would probably emerge.

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Liberals gain ground in SA election