M
- (Shostkyns’ka Mis’krada) Mokhovoye
- (Shostkyns’ka Mis’krada) Mykytske
- (Sumskyi Raion) Makiivka
- (Sumskyi Raion) Mykolaivka
- (Shostkyns’ka Mis’krada) Mala Slobidka
- (Sumskyi Raion) Myronivshchyna
- (Konotops’ka Mis’krada) Mykolaienkove
- (Sumskyi Raion) Meliachykha
- (Konotops’ka Mis’krada) Morozivka
- (Sumskyi Raion) Mykolaivka-Ternivska
- (Konotops’ka Mis’krada) Mykolaivka
- (Sumskyi Raion) Mykolaivka
- (Okhtyrskiy Rayon) Mykolaivka
- (Shostkyns’ka Mis’krada) Mykytivka
- (Okhtyrskiy Rayon) Mykytivka
- (Konotops’ka Mis’krada) Mutyn
- (Shostkyns’ka Mis’krada) Muraveinia
- (Sumskyi Raion) Moskovskyi Bobryk
- (Shostkyns’ka Mis’krada) Moskovske
- (Sumskyi Raion) Moskalenky
- (Sumskyi Raion) Morocha
- (Sumskyi Raion) Mohrytsia
- (Konotops’ka Mis’krada) Myshutyne
- (Sumskyi Raion) Myropillia
- (Shostkyns’ka Mis’krada) Myronivka
- (Konotops’ka Mis’krada) Malushyne
- (Konotops’ka Mis’krada) Mykhailivka
- (Sumskyi Raion) Mykhailivka
- (Okhtyrskiy Rayon) Mikhaylovka
- (Konotops’ka Mis’krada) Mykhailo-Hannivka