| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Madan | city | State of Sabah | Malaysia | 5.5 | 115.7666667 | 36 | 5142 |
| Madang | city | State of Sabah | Malaysia | 5.5 | 115.7666667 | 36 | 5142 |
| Madziang | city | State of Sabah | Malaysia | 5.9166667 | 116.1666667 | 1128 | 70336 |
| Magutang | city | State of Sabah | Malaysia | 6.4166667 | 116.4 | 65 | 2983 |
| Mahit | city | State of Sabah | Malaysia | 4.8166667 | 115.9666667 | 1427 | 2805 |
| Makaniton | city | State of Sabah | Malaysia | 5.1833333 | 115.9666667 | 898 | 3008 |
| Makuao | city | State of Sabah | Malaysia | 4.9963889 | 118.8219444 | 3 | 1453 |
| Makuau | city | State of Sabah | Malaysia | 4.9963889 | 118.8219444 | 3 | 1453 |
| Makuo | city | State of Sabah | Malaysia | 4.9963889 | 118.8219444 | 3 | 1453 |
| Mala | city | State of Sabah | Malaysia | 5.015 | 118.8886111 | 0 | 1638 |
| Malabau | city | State of Sabah | Malaysia | 5.4166667 | 115.65 | 75 | 5389 |
| Malagatan | city | State of Sabah | Malaysia | 5.3 | 116.9333333 | 1046 | 635 |
| Malaing | city | State of Sabah | Malaysia | 4.95 | 116.1333333 | 1679 | 5212 |
| Malalia | city | State of Sabah | Malaysia | 5.1166667 | 115.6333333 | 396 | 2821 |
| Malalia | city | State of Sabah | Malaysia | 4.4166667 | 116.2166667 | 1643 | 635 |
| Malalin | city | State of Sabah | Malaysia | 6.4583333 | 117.46 | 344 | 1204 |
| Malaman | city | State of Sabah | Malaysia | 4.9833333 | 115.6166667 | 298 | 1408 |
| Malampai | city | State of Sabah | Malaysia | 5.4833333 | 115.5166667 | 285 | 5142 |
| Malanta | city | State of Sabah | Malaysia | 4.55 | 118.55 | 0 | 3683 |
| Malapi | city | State of Sabah | Malaysia | 5.5 | 118.2666667 | 157 | 635 |
| Malawi | city | State of Sabah | Malaysia | 4.4 | 116.45 | 744 | 633 |
| Malikai | city | State of Sabah | Malaysia | 5.3666667 | 115.4 | 3 | 5018 |
| Malinsong | city | State of Sabah | Malaysia | 5.7666667 | 115.9666667 | 141 | 6954 |
| Malintatan | city | State of Sabah | Malaysia | 5.0333333 | 115.55 | 351 | 1414 |
| Maliu Paliu | city | State of Sabah | Malaysia | 5.4166667 | 116.9 | 1699 | 635 |
| Malua | city | State of Sabah | Malaysia | 5.3 | 117.6 | 547 | 635 |
| Maluar | city | State of Sabah | Malaysia | 5.3 | 117.6 | 547 | 635 |
| Malubang | city | State of Sabah | Malaysia | 6.9666667 | 117.05 | 13 | 1148 |
| Mambub | city | State of Sabah | Malaysia | 4.5666667 | 116.1666667 | 1906 | 650 |
| Manakaian | city | State of Sabah | Malaysia | 5.0544444 | 118.9663889 | 6 | 2011 |
| Mananan | city | State of Sabah | Malaysia | 5.35 | 116.8833333 | 1351 | 635 |
| Manar | city | State of Sabah | Malaysia | 4.9833333 | 118.85 | 0 | 961 |
| Manbap | city | State of Sabah | Malaysia | 6.3333333 | 116.4 | 662 | 8076 |
| Mandalipau | city | State of Sabah | Malaysia | 5.7 | 116.0666667 | 672 | 10799 |
| Mandalom | city | State of Sabah | Malaysia | 5.0666667 | 115.95 | 662 | 2805 |
| Mandap | city | State of Sabah | Malaysia | 6.3333333 | 116.4 | 662 | 8076 |
| Mandaripau | city | State of Sabah | Malaysia | 5.7 | 116.1166667 | 1673 | 10249 |
| Mandaya | city | State of Sabah | Malaysia | 5.4833333 | 115.7666667 | 98 | 5142 |
| Mangaris | city | State of Sabah | Malaysia | 6.5333333 | 116.65 | 357 | 4764 |
| Mangatung | city | State of Sabah | Malaysia | 6.4166667 | 116.4 | 65 | 2983 |
| Manggis | city | State of Sabah | Malaysia | 5.55 | 115.5666667 | 32 | 3226 |
| Manggis | city | State of Sabah | Malaysia | 5.7 | 116 | 374 | 10813 |
| Mangkabong | city | State of Sabah | Malaysia | 6.1333333 | 116.2 | 193 | 36212 |
| Mangkubau | city | State of Sabah | Malaysia | 6.9833333 | 117.1166667 | 3 | 1955 |
| Manguak | city | State of Sabah | Malaysia | 7.35 | 117.05 | 0 | 985 |
| Mankubau | city | State of Sabah | Malaysia | 6.9833333 | 117.1166667 | 3 | 1955 |
| Manoap | city | State of Sabah | Malaysia | 6.3333333 | 116.4 | 662 | 8076 |
| Manok Manok | city | State of Sabah | Malaysia | 5.85 | 117.4333333 | 3 | 1209 |
| Mansorulong | city | State of Sabah | Malaysia | 5.6 | 116.3 | 1725 | 2520 |
| Mansud | city | State of Sabah | Malaysia | 5.4833333 | 115.4833333 | 334 | 3450 |
| Mansut | city | State of Sabah | Malaysia | 5.4833333 | 115.4833333 | 334 | 3450 |
| Mantailang | city | State of Sabah | Malaysia | 5.1666667 | 115.95 | 1177 | 2805 |
| Mantalek | city | State of Sabah | Malaysia | 5.0833333 | 115.95 | 666 | 2805 |
| Mantanau | city | State of Sabah | Malaysia | 6.5 | 116.5666667 | 298 | 7349 |
| Mantilitip | city | State of Sabah | Malaysia | 4.3533333 | 118.535 | 0 | 6517 |
| Mantob | city | State of Sabah | Malaysia | 5.9833333 | 116.3 | 561 | 25438 |
| Mapila | city | State of Sabah | Malaysia | 5.15 | 116.25 | 1387 | 5871 |
| Mapud | city | State of Sabah | Malaysia | 5.1333333 | 117.4333333 | 767 | 635 |
| Maput | city | State of Sabah | Malaysia | 5.1333333 | 117.4333333 | 767 | 635 |
| Maraba | city | State of Sabah | Malaysia | 5.2333333 | 115.6333333 | 334 | 5165 |
| Marabau | city | State of Sabah | Malaysia | 6.4 | 116.4166667 | 154 | 7124 |
| Maragang | city | State of Sabah | Malaysia | 5.3 | 115.6 | 98 | 5381 |
| Marahang | city | State of Sabah | Malaysia | 5.7166667 | 116.0333333 | 830 | 10661 |
| Marakang | city | State of Sabah | Malaysia | 5.3166667 | 115.6 | 75 | 5381 |
| Marang | city | State of Sabah | Malaysia | 5.85 | 116.0833333 | 416 | 20296 |
| Marasimsim | city | State of Sabah | Malaysia | 6.6166667 | 116.8666667 | 45 | 1864 |
| Marasimsing | city | State of Sabah | Malaysia | 6.6166667 | 116.8666667 | 45 | 1864 |
| Marimbau | city | State of Sabah | Malaysia | 6.7333333 | 116.6333333 | 170 | 4389 |
| Marintaman | city | State of Sabah | Malaysia | 5.0333333 | 115.5666667 | 403 | 1414 |
| Maruap | city | State of Sabah | Malaysia | 5.4336111 | 118.9569444 | 3 | 185 |
| Masak | city | State of Sabah | Malaysia | 5.3333333 | 116.1333333 | 1686 | 5871 |
| Masin | city | State of Sabah | Malaysia | 6.7166667 | 117.1833333 | 436 | 3458 |
| Masisilau | city | State of Sabah | Malaysia | 4.5666667 | 116.3833333 | 629 | 635 |
| Masugi | city | State of Sabah | Malaysia | 5.7833333 | 116.2833333 | 3185 | 22459 |
| Mata Chinta | city | State of Sabah | Malaysia | 4.3666667 | 117.8666667 | 692 | 6808 |
| Matadan | city | State of Sabah | Malaysia | 5.5333333 | 115.55 | 275 | 4987 |
| Matandak | city | State of Sabah | Malaysia | 4.65 | 118.35 | 0 | 6188 |
| Matandok Bahru | city | State of Sabah | Malaysia | 5.3833333 | 115.6166667 | 127 | 5386 |
| Matau | city | State of Sabah | Malaysia | 5.0166667 | 116.8 | 1456 | 635 |
| Matiku | city | State of Sabah | Malaysia | 4.8 | 116.5166667 | 583 | 635 |
| Matopang | city | State of Sabah | Malaysia | 5.8333333 | 116.8666667 | 964 | 3202 |
| Matopang | city | State of Sabah | Malaysia | 5.7166667 | 116.95 | 1453 | 2643 |
| Matunggong | city | State of Sabah | Malaysia | 6.7 | 116.7166667 | 298 | 5851 |
| Matupang | city | State of Sabah | Malaysia | 5.8333333 | 116.8666667 | 964 | 3202 |
| Mawa | city | State of Sabah | Malaysia | 5.7833333 | 116.4333333 | 4501 | 2520 |
| Mawar | city | State of Sabah | Malaysia | 4.35 | 117.8333333 | 364 | 6103 |
| Mawau | city | State of Sabah | Malaysia | 5.45 | 115.7666667 | 196 | 5381 |
| Mawau | city | State of Sabah | Malaysia | 5.7833333 | 116.4333333 | 4501 | 2520 |
| Mehontion | city | State of Sabah | Malaysia | 5.7333333 | 116.2333333 | 4734 | 17038 |
| Melalap | city | State of Sabah | Malaysia | 5.2333333 | 116 | 856 | 4016 |
| Melaman | city | State of Sabah | Malaysia | 4.9833333 | 115.6166667 | 298 | 1408 |
| Melangkap Kapak | city | State of Sabah | Malaysia | 6.15 | 116.5 | 5104 | 7864 |
| Melangkap Tamis | city | State of Sabah | Malaysia | 6.1666667 | 116.4833333 | 2306 | 8006 |
| Melap | city | State of Sabah | Malaysia | 5.2333333 | 116 | 856 | 4016 |
| Meligan | city | State of Sabah | Malaysia | 4.6833333 | 115.7 | 1295 | 1613 |
| Melikai | city | State of Sabah | Malaysia | 5.3666667 | 115.4 | 3 | 5018 |
| Melinsau | city | State of Sabah | Malaysia | 6.2166667 | 116.9333333 | 652 | 2384 |
| Melobong | city | State of Sabah | Malaysia | 6.95 | 117.0833333 | 134 | 2029 |
| Membakut | city | State of Sabah | Malaysia | 5.4666667 | 115.7833333 | 147 | 5142 |
| Membatu | city | State of Sabah | Malaysia | 6.7666667 | 116.85 | 0 | 3277 |
| Memiang | city | State of Sabah | Malaysia | 5.8166667 | 118.3166667 | 0 | 7132 |
| Mempakad | city | State of Sabah | Malaysia | 6.6833333 | 116.95 | 108 | 1569 |
| Mempakit | city | State of Sabah | Malaysia | 6.6833333 | 116.95 | 108 | 1569 |
| Mempakol | city | State of Sabah | Malaysia | 5.3 | 115.3333333 | 9 | 3755 |
| Mempakul | city | State of Sabah | Malaysia | 5.3 | 115.3333333 | 9 | 3755 |
| Menankop | city | State of Sabah | Malaysia | 6.15 | 116.35 | 2116 | 10921 |
| Menansud | city | State of Sabah | Malaysia | 5.4166667 | 116.1666667 | 2162 | 5871 |
| Mendi | city | State of Sabah | Malaysia | 6.1 | 116.9666667 | 964 | 1464 |
| Mengatal | city | State of Sabah | Malaysia | 6.0166667 | 116.15 | 718 | 89987 |
| Menggatal | city | State of Sabah | Malaysia | 6.0166667 | 116.15 | 718 | 89987 |
| Mengkabong | city | State of Sabah | Malaysia | 6.1333333 | 116.2 | 193 | 36212 |
| Mengkaladoi | city | State of Sabah | Malaysia | 6.15 | 116.2833333 | 590 | 11431 |
| Mengkaladom | city | State of Sabah | Malaysia | 5.8833333 | 116.2833333 | 839 | 41217 |
| Menontion | city | State of Sabah | Malaysia | 5.7333333 | 116.2333333 | 4734 | 17038 |
| Mensasoh | city | State of Sabah | Malaysia | 5.0166667 | 115.9333333 | 662 | 2805 |
| Mensiad | city | State of Sabah | Malaysia | 5.45 | 116.5666667 | 1929 | 789 |
| Mensuli | city | State of Sabah | Malaysia | 5.1333333 | 118.15 | 272 | 3281 |
| Mentadak | city | State of Sabah | Malaysia | 4.1666667 | 117.7 | 229 | 4315 |
| Mentalik | city | State of Sabah | Malaysia | 5.0833333 | 115.95 | 666 | 2805 |
| Menumbok | city | State of Sabah | Malaysia | 5.3 | 115.3666667 | 3 | 2118 |
| Menumbuk | city | State of Sabah | Malaysia | 5.3 | 115.3666667 | 3 | 2118 |
| Merbau | city | State of Sabah | Malaysia | 6.85 | 116.7333333 | 501 | 8168 |
| Meridi | city | State of Sabah | Malaysia | 6.1 | 116.9666667 | 964 | 1464 |
| Merintaman | city | State of Sabah | Malaysia | 5.0333333 | 115.5666667 | 403 | 1414 |
| Merotai | city | State of Sabah | Malaysia | 4.4333333 | 117.7666667 | 262 | 7075 |
| Merungin | city | State of Sabah | Malaysia | 6.1166667 | 116.85 | 1630 | 3217 |
| Merutai | city | State of Sabah | Malaysia | 4.4333333 | 117.7666667 | 262 | 7075 |
| Merutal | city | State of Sabah | Malaysia | 4.4333333 | 117.7666667 | 262 | 7075 |
| Mesapol | city | State of Sabah | Malaysia | 5.1333333 | 115.5833333 | 324 | 1284 |
| Mesapol Town | city | State of Sabah | Malaysia | 5.1333333 | 115.5833333 | 324 | 1284 |
| Mesopang | city | State of Sabah | Malaysia | 5.8333333 | 116.8666667 | 964 | 3202 |
| Milawan | city | State of Sabah | Malaysia | 5.3166667 | 116.1333333 | 1646 | 5871 |
| Mindaun | city | State of Sabah | Malaysia | 5.75 | 116.75 | 1617 | 3234 |
| Mindop | city | State of Sabah | Malaysia | 6.2 | 116.4166667 | 2841 | 8889 |
| Minintod | city | State of Sabah | Malaysia | 5.95 | 116.1166667 | 600 | 52987 |
| Minsalau | city | State of Sabah | Malaysia | 5.8333333 | 116.6166667 | 1522 | 3010 |
| Misogit | city | State of Sabah | Malaysia | 5.9166667 | 116.3666667 | 748 | 10676 |
| Mondolipo | city | State of Sabah | Malaysia | 5.7 | 116.0666667 | 672 | 10799 |
| Mongol | city | State of Sabah | Malaysia | 4.55 | 116.05 | 2401 | 1849 |
| Monsok | city | State of Sabah | Malaysia | 5.5833333 | 116.3166667 | 1607 | 2557 |
| Moratai | city | State of Sabah | Malaysia | 4.4333333 | 117.7666667 | 262 | 7075 |
| Morutai | city | State of Sabah | Malaysia | 4.4333333 | 117.7666667 | 262 | 7075 |
| Mostyn | city | State of Sabah | Malaysia | 4.6666667 | 118.1833333 | 672 | 7469 |
| Mostyn Old Village | city | State of Sabah | Malaysia | 4.6666667 | 118.1833333 | 672 | 7469 |
| Moyog | city | State of Sabah | Malaysia | 5.8833333 | 116.25 | 1968 | 41217 |
| Muanod | city | State of Sabah | Malaysia | 5.85 | 117.5333333 | 88 | 1209 |
| Mumiang | city | State of Sabah | Malaysia | 5.8166667 | 118.3166667 | 0 | 7132 |
| Mundas | city | State of Sabah | Malaysia | 5.0488889 | 118.9469444 | 3 | 2335 |
| Munsuk | city | State of Sabah | Malaysia | 5.5833333 | 116.3166667 | 1607 | 2557 |
| Murik | city | State of Sabah | Malaysia | 4.55 | 116.3666667 | 652 | 635 |
| Murud Kurud | city | State of Sabah | Malaysia | 6.15 | 116.9333333 | 538 | 2315 |
| Muruk | city | State of Sabah | Malaysia | 5.9666667 | 116.75 | 2414 | 3234 |
| Mutiala | city | State of Sabah | Malaysia | 4.3166667 | 117.85 | 380 | 5388 |
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