| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Machungo | city | Departamento de San Martin | Peru | -6.6841667 | -76.2733333 | 1135 | 2679 |
| Madre Mia | city | Departamento de San Martin | Peru | -8.8333333 | -76.1666667 | 1909 | 1025 |
| Maman | city | Departamento de San Martin | Peru | -8.4394444 | -76.8544444 | 5396 | 1801 |
| Mamonaquihua | city | Departamento de San Martin | Peru | -6.6488889 | -76.4322222 | 987 | 2420 |
| Mamán | city | Departamento de San Martin | Peru | -8.4394444 | -76.8544444 | 5396 | 1801 |
| Mariscal Castilla | city | Departamento de San Martin | Peru | -6.7244444 | -76.3980556 | 971 | 1848 |
| Mechungo | city | Departamento de San Martin | Peru | -6.6841667 | -76.2733333 | 1135 | 2679 |
| Mego | city | Departamento de San Martin | Peru | -6.62 | -76.3252778 | 820 | 3338 |
| Miraflores | city | Departamento de San Martin | Peru | -7.0377778 | -76.4566667 | 948 | 969 |
| Misquiyacu | city | Departamento de San Martin | Peru | -6.7875 | -76.2602778 | 954 | 1859 |
| Morales | city | Departamento de San Martin | Peru | -6.4666667 | -76.4666667 | 1387 | 3708 |
| Moyobamba | city | Departamento de San Martin | Peru | -6.05 | -76.9666667 | 2375 | 3039 |