M
- (Okhtyrskiy Rayon) Moshenka
- (Okhtyrskiy Rayon) Mykhailenkove
- (Okhtyrskiy Rayon) Molodetske
- (Shostkyns’ka Mis’krada) Maiske
- (Konotops’ka Mis’krada) Myrne
- (Konotops’ka Mis’krada) Mostyshche
- (Konotops’ka Mis’krada) Medvedeve
- (Konotops’ka Mis’krada) Marukhy
- (Shostkyns’ka Mis’krada) Masykiv
- (Konotops’ka Mis’krada) Marianivka
- (Romenskyi Raion) Marshaly
- (Konotops’ka Mis’krada) Molodivka
- (Konotops’ka Mis’krada) Minakove
- (Romenskyi Raion) Mazne
- (Sumskyi Raion) Mali Vilmy
- (Sumskyi Raion) Moskalivshchyna
- (Sumskyi Raion) Marine
- (Sumskyi Raion) Myropilske
- (Romenskyi Raion) Matlakhove
- (Romenskyi Raion) Mykolaivske
- (Romenskyi Raion) Matlakhove
- (Romenskyi Raion) Mokiivka
- (Romenskyi Raion) Mykolaivka
- (Romenskyi Raion) Mali Bubny
- (Romenskyi Raion) Mukhuvate
- (Romenskyi Raion) Male
- (Romenskyi Raion) Maliarivshchyna
- (Romenskyi Raion) Moskalivka
- (Romenskyi Raion) Markivske
- (Romenskyi Raion) Melnyky