| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Machaycaj | city | Departamento de Lambayeque | Peru | -6.2386111 | -79.2847222 | 10810 | 8202 |
| Macho Muerto | city | Departamento de Lambayeque | Peru | -5.6461111 | -80.0475 | 534 | 7145 |
| Machuca | city | Departamento de Lambayeque | Peru | -6.4166667 | -79.8833333 | 400 | 3757 |
| Machucara | city | Departamento de Lambayeque | Peru | -5.98 | -79.5588889 | 4963 | 3801 |
| Macnape | city | Departamento de Lambayeque | Peru | -6.5122222 | -79.9902778 | 406 | 3757 |
| Macuaco | city | Departamento de Lambayeque | Peru | -6.8069444 | -79.2272222 | 1660 | 26685 |
| Magdalena | city | Departamento de Lambayeque | Peru | -6.4333333 | -79.6333333 | 472 | 6136 |
| Magin | city | Departamento de Lambayeque | Peru | -6.5986111 | -79.3508333 | 1453 | 24203 |
| Mal Paso | city | Departamento de Lambayeque | Peru | -6.6741667 | -79.4388889 | 72 | 31894 |
| Mamagpampa | city | Departamento de Lambayeque | Peru | -6.0794444 | -79.2891667 | 9809 | 8273 |
| Mamape | city | Departamento de Lambayeque | Peru | -6.6583333 | -79.7519444 | 380 | 10400 |
| Mamape Hacienda | city | Departamento de Lambayeque | Peru | -6.6583333 | -79.7519444 | 380 | 10400 |
| Manchay | city | Departamento de Lambayeque | Peru | -6.1855556 | -79.4497222 | 8569 | 5839 |
| Manchurria | city | Departamento de Lambayeque | Peru | -6.4333333 | -79.6333333 | 472 | 6136 |
| Mano de Leon | city | Departamento de Lambayeque | Peru | -5.8638889 | -79.7272222 | 728 | 3966 |
| Mano de León | city | Departamento de Lambayeque | Peru | -5.8638889 | -79.7272222 | 728 | 3966 |
| Manuel Antonio Mesones Muro | city | Departamento de Lambayeque | Peru | -6.6436111 | -79.7380556 | 380 | 10674 |
| Manuel Maria | city | Departamento de Lambayeque | Peru | -6.7833333 | -79.6 | 308 | 27475 |
| Maravillas | city | Departamento de Lambayeque | Peru | -6.5341667 | -79.8905556 | 492 | 3757 |
| Marayhuaca | city | Departamento de Lambayeque | Peru | -6.1791667 | -79.3341667 | 10685 | 8397 |
| Maraypampa | city | Departamento de Lambayeque | Peru | -6.15 | -79.5833333 | 2808 | 3757 |
| Marcra | city | Departamento de Lambayeque | Peru | -6.6311111 | -79.7741667 | 406 | 10400 |
| Maria Del Pilar | city | Departamento de Lambayeque | Peru | -6.65 | -79.7333333 | 364 | 10674 |
| Mariategui | city | Departamento de Lambayeque | Peru | -6.7097222 | -79.86 | 19 | 18008 |
| Mariátegui | city | Departamento de Lambayeque | Peru | -6.7097222 | -79.86 | 19 | 18008 |
| Marripon | city | Departamento de Lambayeque | Peru | -6.1 | -79.65 | 951 | 3757 |
| Marripón | city | Departamento de Lambayeque | Peru | -6.1 | -79.65 | 951 | 3757 |
| Mata Indio | city | Departamento de Lambayeque | Peru | -6.9333333 | -79.55 | 406 | 31578 |
| Matriz Communidad | city | Departamento de Lambayeque | Peru | -6.4333333 | -79.8166667 | 439 | 4697 |
| Mauro | city | Departamento de Lambayeque | Peru | -6.5675 | -79.78 | 469 | 7168 |
| Mauro | city | Departamento de Lambayeque | Peru | -6.5597222 | -79.7713889 | 469 | 7168 |
| Mayascon | city | Departamento de Lambayeque | Peru | -6.4166667 | -79.55 | 1732 | 7781 |
| Mayascón | city | Departamento de Lambayeque | Peru | -6.4166667 | -79.55 | 1732 | 7781 |
| Media Luna | city | Departamento de Lambayeque | Peru | -6.3666667 | -79.8 | 377 | 3769 |
| Micracape | city | Departamento de Lambayeque | Peru | -6.8491667 | -79.8372222 | 3 | 30993 |
| Mina | city | Departamento de Lambayeque | Peru | -5.9822222 | -79.7638889 | 790 | 3757 |
| Minchales | city | Departamento de Lambayeque | Peru | -6 | -80.4 | 173 | 5289 |
| Mirador | city | Departamento de Lambayeque | Peru | -6.5858333 | -79.3880556 | 711 | 30960 |
| Miraflores | city | Departamento de Lambayeque | Peru | -6.8833333 | -79.85 | 49 | 26084 |
| Miraflores | city | Departamento de Lambayeque | Peru | -6.1666667 | -79.5166667 | 5541 | 3764 |
| Miraflores Hacienda | city | Departamento de Lambayeque | Peru | -6.8833333 | -79.85 | 49 | 26084 |
| Mocape | city | Departamento de Lambayeque | Peru | -5.7969444 | -79.8333333 | 462 | 3757 |
| Mocca | city | Departamento de Lambayeque | Peru | -6.6836111 | -79.9041667 | 19 | 6514 |
| Mocce | city | Departamento de Lambayeque | Peru | -6.6836111 | -79.9041667 | 19 | 6514 |
| Mochumi | city | Departamento de Lambayeque | Peru | -6.5469444 | -79.8630556 | 498 | 4312 |
| Mochumi Viejo | city | Departamento de Lambayeque | Peru | -6.4044444 | -79.4986111 | 1545 | 8229 |
| Mochumí | city | Departamento de Lambayeque | Peru | -6.5469444 | -79.8630556 | 498 | 4312 |
| Mocopu | city | Departamento de Lambayeque | Peru | -6.6666667 | -79.8166667 | 308 | 13203 |
| Mocopu Hacienda | city | Departamento de Lambayeque | Peru | -6.6666667 | -79.8166667 | 308 | 13203 |
| Mocupe | city | Departamento de Lambayeque | Peru | -6.9894444 | -79.6191667 | 236 | 31903 |
| Mojon | city | Departamento de Lambayeque | Peru | -6.5925 | -79.3725 | 738 | 24203 |
| Mojonazgo | city | Departamento de Lambayeque | Peru | -6.5988889 | -79.38 | 577 | 30960 |
| Mojonera | city | Departamento de Lambayeque | Peru | -6.1166667 | -79.7 | 649 | 3757 |
| Mojón | city | Departamento de Lambayeque | Peru | -6.5925 | -79.3725 | 738 | 24203 |
| Mondragon | city | Departamento de Lambayeque | Peru | -6.1833333 | -79.7333333 | 524 | 3757 |
| Monsalve | city | Departamento de Lambayeque | Peru | -6.5333333 | -79.85 | 492 | 3809 |
| Monsefu | city | Departamento de Lambayeque | Peru | -6.8780556 | -79.8722222 | 3 | 26084 |
| Monsefú | city | Departamento de Lambayeque | Peru | -6.8780556 | -79.8722222 | 3 | 26084 |
| Monte Cruz | city | Departamento de Lambayeque | Peru | -7.0433333 | -79.7052778 | 29 | 25474 |
| Monte Grande | city | Departamento de Lambayeque | Peru | -6.5416667 | -80.0416667 | 308 | 3757 |
| Monte Grande | city | Departamento de Lambayeque | Peru | -6.8436111 | -79.7861111 | 784 | 31911 |
| Monte Verde | city | Departamento de Lambayeque | Peru | -5.7283333 | -80.1883333 | 475 | 7141 |
| Montes Maravillas | city | Departamento de Lambayeque | Peru | -6.1833333 | -80.0166667 | 616 | 3757 |
| Morrope | city | Departamento de Lambayeque | Peru | -6.5416667 | -80.0111111 | 403 | 3757 |
| Morropio | city | Departamento de Lambayeque | Peru | -6.7333333 | -79.75 | 206 | 27389 |
| Morropío | city | Departamento de Lambayeque | Peru | -6.7333333 | -79.75 | 206 | 27389 |
| Motupe | city | Departamento de Lambayeque | Peru | -6.15 | -79.7333333 | 541 | 3757 |
| Motupillo | city | Departamento de Lambayeque | Peru | -6.45 | -79.6166667 | 1095 | 6789 |
| Moyan | city | Departamento de Lambayeque | Peru | -6.0166667 | -79.55 | 4048 | 3757 |
| Muchumi | city | Departamento de Lambayeque | Peru | -6.5469444 | -79.8630556 | 498 | 4312 |
| Mununo | city | Departamento de Lambayeque | Peru | -6.0655556 | -79.3961111 | 9127 | 6650 |
| Mununo | city | Departamento de Lambayeque | Peru | -6.0605556 | -79.2730556 | 8536 | 8273 |
| Mushcalin | city | Departamento de Lambayeque | Peru | -6.2130556 | -79.4319444 | 8828 | 6470 |
| Muyfinca | city | Departamento de Lambayeque | Peru | -6.6425 | -79.9188889 | 239 | 3753 |
| Muyfinca Hacienda | city | Departamento de Lambayeque | Peru | -6.6425 | -79.9188889 | 239 | 3753 |
| Muysil | city | Departamento de Lambayeque | Peru | -6.8583333 | -79.8363889 | 32 | 30993 |
| Muñuño | city | Departamento de Lambayeque | Peru | -6.0655556 | -79.3961111 | 9127 | 6650 |
| Muñuño | city | Departamento de Lambayeque | Peru | -6.0605556 | -79.2730556 | 8536 | 8273 |
| Mórrope | city | Departamento de Lambayeque | Peru | -6.5416667 | -80.0111111 | 403 | 3757 |