B
- (Romenskyi Raion) Basivka
- (Okhtyrskiy Rayon) Bardanovka
- (Shostkyns’ka Mis’krada) Baranivka
- (Sumskyi Raion) Baranivka
- (Shostkyns’ka Mis’krada) Banychi
- (Okhtyrskiy Rayon) Bakyrivka
- (Shostkyns’ka Mis’krada) Bachivsk
- (Okhtyrskiy Rayon) Babovka
- (Sumskyi Raion) Babakivka
- (Sumskyi Raion) Bairak
- (Sumskyi Raion) Bezsokyrne
- (Sumskyi Raion) Belotserkovtsev
- (Sumskyi Raion) Baikha
- (Sumskyi Raion) Burchak
- (Sumskyi Raion) Barylo
- (Romenskyi Raion) Babakove
- (Sumskyi Raion) Budennogo
- (Sumskyi Raion) Bezodnya
- (Sumskyi Raion) Budylok
- (Romenskyi Raion) Budyanskaya Novoselovka
- (Romenskyi Raion) Biloiarske
- (Sumskyi Raion) Baksha
- (Sumskyi Raion) Butsykove
- (Konotops’ka Mis’krada) Bab’ye
- (Sumskyi Raion) Bolotyshyne
- (Sumskyi Raion) Boiky
- (Sumskyi Raion) Bukaty
- (Shostkyns’ka Mis’krada) Bila Bereza
- (Sumskyi Raion) Bereziv Yar
- (Sumskyi Raion) Brovkove