M
- (Sumskyi Raion) Mezhyrich
- (Shostkyns’ka Mis’krada) Masenzivka
- (Konotops’ka Mis’krada) Melnia
- (Okhtyrskiy Rayon) Melenki
- (Shostkyns’ka Mis’krada) Mefodivka
- (Konotops’ka Mis’krada) Maiorivka
- (Shostkyns’ka Mis’krada) Matskove
- (Okhtyrskiy Rayon) Mashkove
- (Okhtyrskiy Rayon) Mashchanka
- (Sumskyi Raion) Marivka
- (Konotops’ka Mis’krada) Mar’yanovka
- (Sumskyi Raion) Marianivka
- (Romenskyi Raion) Marianivka
- (Okhtyrskiy Rayon) Martynivka
- (Sumskyi Raion) Markivka
- (Shostkyns’ka Mis’krada) Marchykhyna Buda
- (Konotops’ka Mis’krada) Manukhivka
- (Konotops’ka Mis’krada) Malyi Sambir
- (Sumskyi Raion) Malyy Vystorop
- (Romenskyi Raion) Mali Budky
- (Sumskyi Raion) Malyi Bobryk
- (Okhtyrskiy Rayon) Mala Pavlivka
- (Sumskyi Raion) Mala Rybytsia
- (Sumskyi Raion) Malaya Chernetchina
- (Okhtyrskiy Rayon) Malakhi
- (Sumskyi Raion) Maksymivshchyna
- (Shostkyns’ka Mis’krada) Makove
- (Konotops’ka Mis’krada) Machulyshcha
- (Sumskyi Raion) Milova
- (Sumskyi Raion) Myrlohy