M
- (Province of Surigao del Norte) Macalaya
- (Province of Surigao del Sur) Maglambing
- (Province of Surigao del Norte) Magpayang
- (Province of Surigao del Norte) Magtangali
- (Province of Surigao del Sur) Mahaba Island
- (Province of Surigao del Norte) Mahaba Island
- (Province of Surigao del Norte) Mahanub
- (Province of Agusan del Norte) Mahay
- (Province of Surigao del Sur) Maitom
- (Province of Surigao del Sur) Maitum
- (Province of Surigao del Sur) Majangit Island
- (Province of Agusan del Sur) Maghilot
- (Province of Surigao del Norte) Male Islet
- (Province of Surigao del Norte) Maliko
- (Province of Surigao del Norte) Malinao
- (Dinagat Islands) Malinao
- (Province of Surigao del Sur) Malinonok Islands
- (Province of Surigao del Sur) Malixi
- (Province of Agusan del Norte) Malpoc
- (Province of Agusan del Sur) Mambalili
- (Province of Agusan del Norte) Mambutua
- (Dinagat Islands) Mabini
- (Dinagat Islands) Masangpab
- (Dinagat Islands) Manoligao
- (Province of Agusan del Sur) Manguigao
- (Province of Agusan del Norte) Magoon
- (Province of Surigao del Norte) Maanac Island
- (Province of Agusan del Sur) Maasin
- (Province of Surigao del Norte) Maasin
- (Dinagat Islands) Ma-atas