B
- (Sumskyi Raion) Bobrove
- (Sumskyi Raion) Bobryk
- (Romenskyi Raion) Bobryk
- (Sumskyi Raion) Bytytsia
- (Sumskyi Raion) Byshkyn
- (Sumskyi Raion) Barylivka
- (Sumskyi Raion) Bezsalivka
- (Shostkyns’ka Mis’krada) Benzyky
- (Konotops’ka Mis’krada) Bizhivka
- (Sumskyi Raion) Bezdryk
- (Romenskyi Raion) Beieve
- (Okhtyrskiy Rayon) Berezivka
- (Konotops’ka Mis’krada) Berezhne
- (Shostkyns’ka Mis’krada) Bereza
- (Romenskyi Raion) Berestivka
- (Okhtyrskiy Rayon) Berdino-Ivany
- (Sumskyi Raion) Bilovody
- (Romenskyi Raion) Bilovod
- (Shostkyns’ka Mis’krada) Belousovka
- (Shostkyns’ka Mis’krada) Bilokopytove
- (Konotops’ka Mis’krada) Bilohryve
- (Konotops’ka Mis’krada) Bilohalytsia
- (Okhtyrskiy Rayon) Bilka
- (Shostkyns’ka Mis’krada) Bilytsia
- (Sumskyi Raion) Bilykivka
- (Sumskyi Raion) Bilany
- (Konotops’ka Mis’krada) Bazylivka
- (Romenskyi Raion) Batsmany
- (Sumskyi Raion) Basy
- (Sumskyi Raion) Basivka