M
- (Province of Agusan del Norte) Mabini
- (Province of Surigao del Norte) Mabini
- (Province of Surigao del Norte) Monserrat
- (Province of Agusan del Sur) Mabtay
- (Province of Agusan del Norte) Macalang
- (Province of Surigao del Sur) Macangani Island
- (Province of Surigao del Norte) Macopa
- (Province of Agusan del Sur) Macupao
- (Province of Surigao del Sur) Madrileno
- (Province of Surigao del Sur) Magabao Island
- (Province of Surigao del Norte) Magallanes
- (Province of Agusan del Norte) Magdaguup
- (Province of Surigao del Sur) Mawes Island
- (Province of Agusan del Norte) Maslog
- (Province of Surigao del Norte) Maslog
- (Province of Agusan del Norte) Matanta
- (Province of Surigao del Sur) Matho
- (Province of Agusan del Norte) Mat-i
- (Province of Agusan del Sur) Matin
- (Province of Surigao del Norte) Matinao
- (Province of Agusan del Norte) Maug
- (Province of Surigao del Sur) Mauomawan Island
- (Province of Agusan del Sur) Mampinsahan
- (Province of Surigao del Norte) Mayabog
- (Province of Surigao del Norte) Mayacabac
- (Province of Surigao del Norte) Mayag
- (Province of Surigao del Norte) Megancub Island
- (Dinagat Islands) Melgar
- (Province of Surigao del Norte) Middle Bucas Island
- (Province of Agusan del Sur) Milagros