M
- (Province of Isabela) Melmel
- (Province of Batanes) Maysanga Island
- (Province of Cagayan) Maura
- (Province of Cagayan) Maugoguing
- (Province of Cagayan) Mauanan
- (Province of Nueva Vizcaya) Mauan
- (Province of Isabela) Matusalem
- (Province of Cagayan) Matucay
- (Province of Isabela) Matoya
- (Province of Cagayan) Matalao
- (Province of Nueva Vizcaya) Masoc
- (Province of Cagayan) Masisit
- (Province of Cagayan) Masin
- (Province of Isabela) Masigun
- (Province of Cagayan) Masical
- (Province of Cagayan) Masical
- (Province of Cagayan) Masi
- (Province of Isabela) Masaya Norte
- (Province of Isabela) Masaya Centro
- (Province of Isabela) Masapa
- (Province of Isabela) Marung
- (Province of Cagayan) Marobbob
- (Province of Cagayan) Maroct Island
- (Province of Isabela) Maridi
- (Province of Cagayan) Marede
- (Province of Cagayan) Marco
- (Province of Isabela) Marauiraui
- (Province of Isabela) Marasat Pequeño
- (Province of Isabela) Marasat Grande
- (Province of Isabela) Marannao