B
- (Province of Agusan del Norte) Bagto
- (Province of Surigao del Norte) Bagong Island
- (Province of Surigao del Sur) Bagasin Island
- (Province of Surigao del Sur) Badong
- (Province of Agusan del Norte) Bading
- (Province of Agusan del Norte) Badiang
- (Province of Surigao del Norte) Badas
- (Province of Surigao del Norte) Bad-ang
- (Province of Agusan del Sur) Bacoy
- (Province of Surigao del Sur) Babuyan
- (Province of Agusan del Norte) Ba-an
- (Province of Surigao del Norte) Baybay
- (Province of Agusan del Sur) Bubuayongan
- (Province of Surigao del Sur) Boyoyo
- (Province of Surigao del Norte) Bokbokon
- (Province of Agusan del Sur) Borbon
- (Province of Agusan del Norte) Balangbalang
- (Province of Surigao del Sur) Bacolod
- (Province of Agusan del Sur) Basa
- (Province of Surigao del Sur) Buenavista
- (Province of Agusan del Norte) Bangonay
- (Province of Surigao del Sur) Bigaan
- (Province of Agusan del Norte) Basag
- (Province of Agusan del Sur) Binucayan
- (Province of Surigao del Sur) Burgos
- (Province of Surigao del Sur) Barcelona
- (Province of Agusan del Norte) Bancasi
- (Province of Agusan del Sur) Bah-Bah
- (Province of Agusan del Sur) Bayugan
- (Province of Agusan del Norte) Buenavista