| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Pachisa | city | Departamento de San Martin | Peru | -7.27 | -76.77 | 1102 | 10381 |
| Pachiza | city | Departamento de San Martin | Peru | -7.27 | -76.77 | 1102 | 10381 |
| Pacote | city | Departamento de San Martin | Peru | -8.41 | -76.27 | 2099 | 2320 |
| Pacuyacu | city | Departamento de San Martin | Peru | -5.88 | -77.36 | 3471 | 9411 |
| Pajatén | city | Departamento de San Martin | Peru | -7.48 | -77.37 | 6902 | 149 |
| Pajonal | city | Departamento de San Martin | Peru | -5.97 | -77.09 | 2536 | 60995 |
| Palejo Isla | city | Departamento de San Martin | Peru | -6.22 | -75.82 | 639 | 1710 |
| Palestina | city | Departamento de San Martin | Peru | -5.91 | -77.35 | 3293 | 10480 |
| Palina | city | Departamento de San Martin | Peru | -8.09 | -76.82 | 2949 | 447 |
| Palma | city | Departamento de San Martin | Peru | -8.09 | -76.82 | 2949 | 447 |
| Palma Semilla | city | Departamento de San Martin | Peru | -8.39 | -76.28 | 2037 | 3146 |
| Palma del Espino | city | Departamento de San Martin | Peru | -8.32 | -76.44 | 1643 | 4554 |
| Palmeras | city | Departamento de San Martin | Peru | -6.11 | -77.02 | 3192 | 7497 |
| Palmeras | city | Departamento de San Martin | Peru | -5.93 | -76.98 | 2785 | 2381 |
| Pampa Alégre | city | Departamento de San Martin | Peru | -7.10 | -76.43 | 1066 | 755 |
| Pampa Hermosa | city | Departamento de San Martin | Peru | -7.08 | -76.44 | 984 | 1265 |
| Pampa Hermosa | city | Departamento de San Martin | Peru | -7.18 | -76.50 | 1194 | 593 |
| Pampa Hermosa | city | Departamento de San Martin | Peru | -6.52 | -76.49 | 928 | 14223 |
| Pampayacu | city | Departamento de San Martin | Peru | -8.49 | -76.43 | 2211 | 2183 |
| Papa Playa | city | Departamento de San Martin | Peru | -6.23 | -75.77 | 646 | 2422 |
| Paraiso | city | Departamento de San Martin | Peru | -6.10 | -77.04 | 3015 | 6094 |
| Paraiso | city | Departamento de San Martin | Peru | -8.49 | -76.39 | 2286 | 827 |
| Paraiso | city | Departamento de San Martin | Peru | -5.89 | -77.40 | 4967 | 6960 |
| Parcada | city | Departamento de San Martin | Peru | -6.45 | -75.87 | 754 | 850 |
| Pasabreve | city | Departamento de San Martin | Peru | -6.92 | -77.73 | 10574 | 293 |
| Pasamayo | city | Departamento de San Martin | Peru | -5.97 | -77.07 | 2444 | 10611 |
| Pashurungo | city | Departamento de San Martin | Peru | -8.21 | -76.61 | 1820 | 2820 |
| Patria Nueva | city | Departamento de San Martin | Peru | -5.91 | -77.26 | 2591 | 7351 |
| Pavesa | city | Departamento de San Martin | Peru | -8.36 | -76.42 | 1738 | 5579 |
| Paz y Esperanza | city | Departamento de San Martin | Peru | -5.77 | -77.20 | 2978 | 2235 |
| Pelejo | city | Departamento de San Martin | Peru | -6.22 | -75.82 | 639 | 1710 |
| Pellejo | city | Departamento de San Martin | Peru | -8.26 | -76.63 | 2227 | 3470 |
| Perla Escondida | city | Departamento de San Martin | Peru | -6.83 | -77.68 | 7460 | 152 |
| Perla Escondida | city | Departamento de San Martin | Peru | -5.96 | -77.36 | 3569 | 10302 |
| Perla de Daguas | city | Departamento de San Martin | Peru | -5.90 | -77.35 | 3490 | 10195 |
| Perlamayo | city | Departamento de San Martin | Peru | -5.86 | -77.29 | 2582 | 6871 |
| Picota | city | Departamento de San Martin | Peru | -6.92 | -76.33 | 895 | 6852 |
| Pilluana | city | Departamento de San Martin | Peru | -6.78 | -76.29 | 872 | 2793 |
| Pisana | city | Departamento de San Martin | Peru | -8.00 | -76.65 | 1437 | 429 |
| Piscoyacu | city | Departamento de San Martin | Peru | -6.97 | -76.78 | 1207 | 8163 |
| Pizana | city | Departamento de San Martin | Peru | -8.00 | -76.65 | 1437 | 429 |
| Piña | city | Departamento de San Martin | Peru | -8.14 | -76.92 | 4983 | 831 |
| Plantanoyacu | city | Departamento de San Martin | Peru | -5.93 | -77.27 | 2624 | 7569 |
| Playa | city | Departamento de San Martin | Peru | -8.52 | -76.49 | 2306 | 3416 |
| Playa Hermosa | city | Departamento de San Martin | Peru | -5.92 | -76.99 | 2683 | 2299 |
| Poloponta | city | Departamento de San Martin | Peru | -6.55 | -76.49 | 984 | 8924 |
| Pomacocha | city | Departamento de San Martin | Peru | -7.14 | -76.50 | 1040 | 729 |
| Pomalca | city | Departamento de San Martin | Peru | -6.17 | -77.11 | 2637 | 4526 |
| Pongo | city | Departamento de San Martin | Peru | -6.42 | -75.90 | 656 | 760 |
| Pongo del Caynarachi | city | Departamento de San Martin | Peru | -6.12 | -76.25 | 721 | 2528 |
| Porongo | city | Departamento de San Martin | Peru | -8.34 | -76.38 | 1637 | 5132 |
| Posic | city | Departamento de San Martin | Peru | -6.01 | -77.16 | 2552 | 11004 |
| Primavera | city | Departamento de San Martin | Peru | -5.72 | -77.35 | 2650 | 1842 |
| Progreso | city | Departamento de San Martin | Peru | -5.85 | -77.07 | 2529 | 2235 |
| Propiedad | city | Departamento de San Martin | Peru | -6.53 | -76.45 | 915 | 34801 |
| Providencia | city | Departamento de San Martin | Peru | -7.08 | -76.46 | 984 | 1657 |
| Pucacaca | city | Departamento de San Martin | Peru | -6.85 | -76.34 | 898 | 4224 |
| Pucayacu | city | Departamento de San Martin | Peru | -8.51 | -76.46 | 2224 | 3373 |
| Pucayacu | city | Departamento de San Martin | Peru | -6.55 | -76.32 | 1059 | 37309 |
| Pueblo Libre | city | Departamento de San Martin | Peru | -8.39 | -76.40 | 1748 | 7859 |
| Pueblo Libre | city | Departamento de San Martin | Peru | -5.88 | -77.12 | 2490 | 48556 |
| Puente Pisana | city | Departamento de San Martin | Peru | -8.00 | -76.65 | 1437 | 429 |
| Puerto Amazonas | city | Departamento de San Martin | Peru | -7.05 | -76.46 | 954 | 2766 |
| Puerto Arturo | city | Departamento de San Martin | Peru | -7.12 | -76.50 | 984 | 1338 |
| Puerto Bermudez | city | Departamento de San Martin | Peru | -8.11 | -76.19 | 2726 | 149 |
| Puerto Billinghurst | city | Departamento de San Martin | Peru | -7.03 | -77.17 | 1607 | 149 |
| Puerto Huicote | city | Departamento de San Martin | Peru | -8.38 | -76.37 | 1689 | 7322 |
| Puerto Huicte | city | Departamento de San Martin | Peru | -8.38 | -76.37 | 1689 | 7322 |
| Puerto López | city | Departamento de San Martin | Peru | -6.74 | -76.29 | 846 | 2903 |
| Puerto Motilones | city | Departamento de San Martin | Peru | -6.00 | -76.98 | 2270 | 1785 |
| Puerto Nuevo | city | Departamento de San Martin | Peru | -7.16 | -76.39 | 1295 | 536 |
| Puerto Pisana | city | Departamento de San Martin | Peru | -8.00 | -76.65 | 1437 | 429 |
| Puerto Pizana | city | Departamento de San Martin | Peru | -8.00 | -76.65 | 1437 | 429 |
| Puerto Rico | city | Departamento de San Martin | Peru | -6.99 | -76.42 | 928 | 3764 |
| Pólvora | city | Departamento de San Martin | Peru | -7.97 | -76.68 | 1318 | 447 |