B
- (Mugu) Bepka
- (Mugu) Bhale
- (Mugu) Bhuimela
- (Mugu) Bhatgaun
- (Mugu) Bhadalechaur
- (Mugu) Bira
- (Mugu) Balai Bagar
- (Mugu) Budu
- (Mugu) Bam
- (Mugu) Bhubarsain
- (Mugu) Burause
- (Mugu) Bamkada
- (Mugu) Baratu
- (Mugu) Buga
- (Mugu) Bhad
- (Mugu) Baljhad
- (Mugu) Bamniko
- (Rukum) Bhampu
- (Rukum) Banki
- (Rukum) Bherikholagaun
- (Rukum) Bastola
- (Rukum) Bayanchaur
- (Rukum) Bhyauni
- (Rukum) Batalagaun
- (Rukum) Baphikot
- (Rukum) Bhar
- (Rukum) Bhateni
- (Rukum) Bargaun
- (Rukum) Barpokhara
- (Rukum) Bhagle