| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
|---|
| Labijah | city | | Oman | 23.4613889 | 57.665 | 1387 | 4409 |
| Labījah | city | | Oman | 23.4613889 | 57.665 | 1387 | 4409 |
| Lakba | city | | Oman | 18.0833333 | 56.4833333 | 0 | 0 |
| Lakbah | city | | Oman | 18.0833333 | 56.4833333 | 0 | 0 |
| Lali Laynah | city | | Oman | 23.1144444 | 57.5775 | 7532 | 8233 |
| Lashkharah | city | | Oman | 21.85 | 59.5666667 | 65 | 1235 |
| Lasmu | city | | Oman | 23.1052778 | 58.8477778 | 675 | 1783 |
| Lasmū | city | | Oman | 23.1052778 | 58.8477778 | 675 | 1783 |
| Layjah | city | | Oman | 23.3005556 | 57.5452778 | 2477 | 5020 |
| Liban | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Libān | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Lihaban | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Lihban | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Liqbi | city | | Oman | 18.2 | 56.55 | 0 | 0 |
| Lishgar | city | | Oman | 24.3166667 | 56.1333333 | 2828 | 397 |
| Lislat | city | | Oman | 23.7019444 | 56.7522222 | 2158 | 910 |
| Lizq | city | | Oman | 22.7141667 | 58.1716667 | 1584 | 1265 |
| Liḩabān | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Liḩbān | city | | Oman | 23.7908333 | 56.8730556 | 1187 | 2151 |
| Lokhbeb | city | | Oman | 24.4333333 | 56.05 | 2214 | 397 |
| Lothera | city | | Oman | 24.3666667 | 56.0333333 | 1722 | 397 |
| Luwayb | city | | Oman | 25.7705556 | 56.2161111 | 4465 | 1531 |
| Luzugh | city | | Oman | 23.3305556 | 58.1225 | 984 | 3105 |
| Luzuq | city | | Oman | 23.3305556 | 58.1225 | 984 | 3105 |
| Lālī Laynah | city | | Oman | 23.1144444 | 57.5775 | 7532 | 8233 |
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