U
- (Orhionmwon) Ugbiebo Camp
- (Etsako West) Ubiane-Avbiele
- (Esan North-East) Udomi
- (Esan Central) Udomi
- (Esan Central) Unogbo
- (Esan Central) Ugbolhare
- (Esan South-East) Uzogbon
- (Owan East) Uanhunmi
- (Esan Central) Ukhiodo-Maternity
- (Esan West) Uwellen-Illeh
- (Esan West) Ujoelen
- (Esan Central) Usenu-Irrua
- (Esan Central) Uzebu
- (Uhunmwonde) Uziegbe
- (Uhunmwonde) Uhimento-Uhi
- (Esan West) Urho-Naigho
- (Uhunmwonde) Ugbebo Camp
- (Esan North-East) Ubierumu-Nowa
- (Esan North-East) Utako
- (Esan North-East) Ukpoke-Ezomo
- (Esan South-East) Ukhuanlen
- (Esan South-East) Ukpaja
- (Esan Central) Umenlen-Ugbegun
- (Iguegben) Udo-Neria
- (Owan West) Uzebba
- (Etsako East) Uzanu
- (Uhunmwonde) Uzalla
- (Etsako Central) Uwpeko
- (Ikpoba-Okha) Uwosan
- (Oredo) Uweyoba