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- (Ampara District) Madduppalai
- (Ampara District) Mahaella
- (Ampara District) Maha Oya
- (Ampara District) Mahawanawela
- (Ampara District) Mahawela
- (Batticaloa District) Mahailavadduwan
- (Trincomalee District) Maidan
- (Batticaloa District) Makiladitivu
- (Trincomalee District) Makkiluttu
- (Batticaloa District) Munaikkadu
- (Batticaloa District) Mudakkumadu
- (Batticaloa District) Mudavankerni
- (Trincomalee District) Mudduchchenai
- (Batticaloa District) Muhathuvaram
- (Batticaloa District) Mullamunai
- (Batticaloa District) Mullivattavan
- (Batticaloa District) Mulliwadduvan
- (Trincomalee District) Mulliraditidal
- (Trincomalee District) Munaichchenai
- (Ampara District) Mudagala
- (Batticaloa District) Munaittivu
- (Ampara District) Munmari
- (Trincomalee District) Munmarittidal
- (Batticaloa District) Munthana
- (Batticaloa District) Muruthanai
- (Batticaloa District) Mutalaikkuda
- (Trincomalee District) Mutur
- (Batticaloa District) Mylankarachchai
- (Trincomalee District) Mollipotana
- (Trincomalee District) Menkamam