- Makolei
- Makomako Settlement
- Malau Settlement
- Mali Island
- Malua Settlement
- Mamire Settlement
- Manuduitagi Settlement
- Maqewa Island
- Masiraniqai Settlement
- Mataikoro Settlement
- Matailabasa
- Matailobau Settlement
- Matainadoi
- Mataisolevu Settlement
- Matanitana Settlement
- Mataniwai
- Mataniwai Settlement
- Matantubu
- Mathuata-i-Wai
- Mathuata-i-Wai Island
- Matuku Island
- Matuku Lailai Island
- Mavuva Island
- Mereran
- Mill Rock Island
- Moliwawa Settlement
- Moliyagiwala Settlement
- Motubua Island
- Motuwa Island
- Mouta