M
- (Sumskyi Raion) Mala Korchakivka
- (Sumskyi Raion) Mykilske
- (Romenskyi Raion) Mirky
- (Sumskyi Raion) Myrne
- (Sumskyi Raion) Myrne
- (Sumskyi Raion) Marvsin
- (Konotops’ka Mis’krada) Mazivka
- (Sumskyi Raion) Mukiivka
- (Sumskyi Raion) Mashari
- (Sumskyi Raion) Maidaky
- (Sumskyi Raion) Martyntsi
- (Sumskyi Raion) Marusenkove
- (Sumskyi Raion) Manky
- (Shostkyns’ka Mis’krada) Mayevka
- (Shostkyns’ka Mis’krada) Moskalenky
- (Sumskyi Raion) Moskovskiy
- (Sumskyi Raion) Mylovydivka
- (Sumskyi Raion) Marchenky
- (Sumskyi Raion) Mars
- (Sumskyi Raion) Malyy Prikol
- (Sumskyi Raion) Marine
- (Sumskyi Raion) Markovshchina
- (Sumskyi Raion) Medvedev
- (Sumskyi Raion) Malaya Peschanaya
- (Sumskyi Raion) Mykhailivske
- (Okhtyrskiy Rayon) Mozkove
- (Sumskyi Raion) Molochnyy
- (Okhtyrskiy Rayon) Mayskiy Andreyevka
- (Okhtyrskiy Rayon) Marakuchka
- (Okhtyrskiy Rayon) Myrne