B
- (Province of Surigao del Sur) Bagasang
- (Province of Surigao del Norte) Bayasa Islands
- (Province of Surigao del Norte) Bgy Cangcohoy
- (Province of Surigao del Norte) Big Tinago Island
- (Province of Agusan del Norte) Baylanon
- (Province of Surigao del Norte) Byby Island
- (Dinagat Islands) Buyo
- (Province of Surigao del Norte) Butoaonan Island
- (Province of Surigao del Norte) Bunyasan
- (Province of Agusan del Sur) Bunaguit
- (Dinagat Islands) Bulawan
- (Province of Surigao del Norte) Buhing Calipay
- (Province of Surigao del Norte) Bugas-Bugas
- (Province of Agusan del Norte) Bugabus
- (Province of Surigao del Norte) Buenavista
- (Province of Surigao del Norte) Buenavista
- (Province of Surigao del Sur) Buenavista
- (Province of Agusan del Sur) Buena Gracia
- (Province of Surigao del Norte) Bucas Islands
- (Province of Surigao del Norte) Bucas Grande Island
- (Province of Surigao del Sur) Buaya
- (Province of Surigao del Sur) Bretana
- (Province of Surigao del Norte) Boyungan
- (Province of Surigao del Norte) Boyo-boyo
- (Province of Surigao del Norte) Boy-ay
- (Province of Surigao del Sur) Borboanan
- (Province of Surigao del Norte) Bonot
- (Province of Surigao del Sur) Bonot
- (Province of Surigao del Norte) Bonga Island
- (Province of Agusan del Norte) Bunga