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- (Tel Afar District) Muḩammad Rabbān
- (Tel Afar District) Mīrk al ‘Ulyā
- (Mosul) Mayjarīn
- (Tel Afar District) Mazra`ah
- (Sinjar) Marūs Asībāyah - Ash Sharqīyah
- (Sinjar) Mayhal
- (Tel Afar District) Maḩmūdīyah
- (Tel Afar District) Māmil Ḩulūm
- (Tel Afar District) Mashraf
- (Tel Afar District) Māsikah
- (Mosul) Mustanţiq
- (Tel Keppe District) Minārah
- (Sinjar) Mushayrifah
- (Tel Afar District) Munīf Fayşal
- (Akre District) Mūrīlān
- (Shekhan District) Milbirkah
- (Akre District) Mīr Zankān
- (Tel Keppe District) Mūsqalāwah ash Shamālīyah
- (Tel Keppe District) Mūsqalāwah al Janūbīyah
- (Akre District) Māmlyān
- (Akre District) Mayrgīn
- (Shekhan District) Māmizdin
- (Shekhan District) Mitak as Suflá
- (Shekhan District) Mitak al ‘Ulyā
- (Shekhan District) Mirsīdah
- (Shekhan District) Mayrkabī
- (Akre District) Māmūzīn
- (Akre District) Māndiyān al ‘Ulyā
- (Akre District) Māmandūk
- (Akre District) Mīr Bāliyān