| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Bacayauan | city | Province of Eastern Samar | Philippines | 11.3675 | 125.5958333 | 147 | 9595 |
| Bacayawan | city | Province of Eastern Samar | Philippines | 11.3675 | 125.5958333 | 147 | 9595 |
| Bachao | city | Province of Eastern Samar | Philippines | 11.1 | 125.4336111 | 0 | 7207 |
| Bacjao | city | Province of Eastern Samar | Philippines | 11.1 | 125.4336111 | 0 | 7207 |
| Bacjao | city | Province of Eastern Samar | Philippines | 11.08333 | 125.6186111 | 0 | 879 |
| Bagacay | city | Province of Eastern Samar | Philippines | 11.4958333 | 125.3394444 | 324 | 7989 |
| Bagtong | city | Province of Eastern Samar | Philippines | 11.1402778 | 125.6761111 | 137 | 8853 |
| Bagua | city | Province of Eastern Samar | Philippines | 11.0308333 | 125.7658333 | 91 | 7426 |
| Bahay | city | Province of Eastern Samar | Philippines | 12.15 | 125.4333333 | 62 | 16355 |
| Bahay | city | Province of Eastern Samar | Philippines | 12.1930556 | 125.4880556 | 26 | 6459 |
| Balacdas | city | Province of Eastern Samar | Philippines | 11.6519444 | 125.4227778 | 154 | 15469 |
| Balago | city | Province of Eastern Samar | Philippines | 11.4541667 | 125.4672222 | 229 | 9690 |
| Balagon | city | Province of Eastern Samar | Philippines | 11.9136111 | 125.2527778 | 160 | 9098 |
| Balangiga | city | Province of Eastern Samar | Philippines | 11.1097222 | 125.3875 | 0 | 4811 |
| Balangkayan | city | Province of Eastern Samar | Philippines | 11.4713889 | 125.5105556 | 0 | 4316 |
| Balaston | city | Province of Eastern Samar | Philippines | 11.6333333 | 125.4 | 141 | 20240 |
| Balinatio | city | Province of Eastern Samar | Philippines | 11.0983333 | 125.5755556 | 3 | 6141 |
| Balod | city | Province of Eastern Samar | Philippines | 11.6166667 | 125.4333333 | 3 | 14685 |
| Balogo | city | Province of Eastern Samar | Philippines | 11.4333333 | 125.45 | 324 | 10379 |
| Balogo | city | Province of Eastern Samar | Philippines | 11.4541667 | 125.4672222 | 229 | 9690 |
| Balud | city | Province of Eastern Samar | Philippines | 11.6166667 | 125.4333333 | 3 | 14685 |
| Balud | city | Province of Eastern Samar | Philippines | 11.1138889 | 125.6808333 | 0 | 10399 |
| Balusao | city | Province of Eastern Samar | Philippines | 11.1291667 | 125.2608333 | 0 | 5553 |
| Banaag | city | Province of Eastern Samar | Philippines | 10.9825 | 125.645 | 3 | 2335 |
| Banoyo | city | Province of Eastern Samar | Philippines | 11.0963889 | 125.6941667 | 164 | 10399 |
| Banuyo | city | Province of Eastern Samar | Philippines | 11.5180556 | 125.4544444 | 206 | 9933 |
| Banuyo | city | Province of Eastern Samar | Philippines | 11.0963889 | 125.6941667 | 164 | 10399 |
| Barahon | city | Province of Eastern Samar | Philippines | 10.95 | 125.8166667 | 0 | 2593 |
| Baras | city | Province of Eastern Samar | Philippines | 11.0105556 | 125.7694444 | 0 | 7426 |
| Barayan | city | Province of Eastern Samar | Philippines | 11.95 | 125.3333333 | 328 | 11206 |
| Barbo | city | Province of Eastern Samar | Philippines | 11.0277778 | 125.7547222 | 32 | 7426 |
| Barobo | city | Province of Eastern Samar | Philippines | 11.3597222 | 125.4905556 | 232 | 11262 |
| Barok | city | Province of Eastern Samar | Philippines | 12 | 125.45 | 3 | 8196 |
| Barrto | city | Province of Eastern Samar | Philippines | 11.3258333 | 125.6194444 | 0 | 9857 |
| Batang | city | Province of Eastern Samar | Philippines | 12.2 | 125.3666667 | 321 | 20964 |
| Batang | city | Province of Eastern Samar | Philippines | 11.2994444 | 125.6013889 | 0 | 9857 |
| Bati-auan | city | Province of Eastern Samar | Philippines | 11.9580556 | 125.4241667 | 3 | 5391 |
| Bati-avan | city | Province of Eastern Samar | Philippines | 11.9580556 | 125.4241667 | 3 | 5391 |
| Batiawan | city | Province of Eastern Samar | Philippines | 11.9580556 | 125.4241667 | 3 | 5391 |
| Bato | city | Province of Eastern Samar | Philippines | 12.2166667 | 125.3166667 | 291 | 14622 |
| Bato | city | Province of Eastern Samar | Philippines | 11.5975 | 125.4408333 | 3 | 14685 |
| Benuuangan | city | Province of Eastern Samar | Philippines | 11.4894444 | 125.3352778 | 265 | 7989 |
| Benwangan | city | Province of Eastern Samar | Philippines | 11.4894444 | 125.3352778 | 265 | 7989 |
| Beri | city | Province of Eastern Samar | Philippines | 12.2688889 | 125.3422222 | 157 | 8759 |
| Betaug | city | Province of Eastern Samar | Philippines | 11.1394444 | 125.2833333 | 0 | 5553 |
| Bigo | city | Province of Eastern Samar | Philippines | 12.15 | 125.4333333 | 62 | 16355 |
| Binalay | city | Province of Eastern Samar | Philippines | 11.25 | 125.5333333 | 22 | 12934 |
| Binogauan | city | Province of Eastern Samar | Philippines | 12.1833333 | 125.4833333 | 29 | 6459 |
| Binogawan | city | Province of Eastern Samar | Philippines | 12.1833333 | 125.4833333 | 29 | 6459 |
| Binuangan | city | Province of Eastern Samar | Philippines | 11.4894444 | 125.3352778 | 265 | 7989 |
| Bita-og | city | Province of Eastern Samar | Philippines | 11.1394444 | 125.2833333 | 0 | 5553 |
| Bobon | city | Province of Eastern Samar | Philippines | 11.0911111 | 125.6791667 | 108 | 10399 |
| Bogtong | city | Province of Eastern Samar | Philippines | 11.1402778 | 125.6761111 | 137 | 8853 |
| Bohon | city | Province of Eastern Samar | Philippines | 11.0911111 | 125.6791667 | 108 | 10399 |
| Bolaho | city | Province of Eastern Samar | Philippines | 11.08333 | 125.7813889 | 0 | 8411 |
| Bolusan | city | Province of Eastern Samar | Philippines | 11.1291667 | 125.2608333 | 0 | 5553 |
| Bolusao | city | Province of Eastern Samar | Philippines | 11.1291667 | 125.2608333 | 0 | 5553 |
| Bondalao | city | Province of Eastern Samar | Philippines | 12.2236111 | 125.3133333 | 167 | 14622 |
| Bongdo | city | Province of Eastern Samar | Philippines | 11.935 | 125.4 | 160 | 9345 |
| Bongtud | city | Province of Eastern Samar | Philippines | 11.0166667 | 125.7430556 | 0 | 9140 |
| Bontud | city | Province of Eastern Samar | Philippines | 11.0166667 | 125.7430556 | 0 | 9140 |
| Borac | city | Province of Eastern Samar | Philippines | 11.3666667 | 125.45 | 242 | 10872 |
| Borac | city | Province of Eastern Samar | Philippines | 11.2080556 | 125.6408333 | 95 | 9933 |
| Borak | city | Province of Eastern Samar | Philippines | 11.3666667 | 125.45 | 242 | 10872 |
| Borak | city | Province of Eastern Samar | Philippines | 11.2080556 | 125.6408333 | 95 | 9933 |
| Boray | city | Province of Eastern Samar | Philippines | 11.1069444 | 125.4161111 | 101 | 4811 |
| Boroc | city | Province of Eastern Samar | Philippines | 10.9938889 | 124.6419444 | 124 | 25814 |
| Borok | city | Province of Eastern Samar | Philippines | 10.9938889 | 124.6419444 | 124 | 25814 |
| Borongan | city | Province of Eastern Samar | Philippines | 11.6080556 | 125.4319444 | 82 | 14685 |
| Botay | city | Province of Eastern Samar | Philippines | 11.4905556 | 125.5077778 | 3 | 4316 |
| Botic | city | Province of Eastern Samar | Philippines | 11.1016667 | 125.675 | 0 | 10399 |
| Botig | city | Province of Eastern Samar | Philippines | 11.1016667 | 125.675 | 0 | 10399 |
| Botnga | city | Province of Eastern Samar | Philippines | 12.0613889 | 125.5633333 | 0 | 1384 |
| Boyayawan | city | Province of Eastern Samar | Philippines | 11.1166667 | 125.7 | 108 | 10399 |
| Buabua | city | Province of Eastern Samar | Philippines | 11.1105556 | 125.6925 | 0 | 10399 |
| Buan | city | Province of Eastern Samar | Philippines | 11.3366667 | 125.5272222 | 331 | 12073 |
| Buang | city | Province of Eastern Samar | Philippines | 12.25 | 125.3 | 124 | 14622 |
| Buenavista | city | Province of Eastern Samar | Philippines | 12.0425 | 125.3472222 | 45 | 17424 |
| Buenavista | city | Province of Eastern Samar | Philippines | 12.2647222 | 125.405 | 88 | 6762 |
| Buenavista | city | Province of Eastern Samar | Philippines | 12.0333333 | 125.4833333 | 0 | 8271 |
| Buenavista | city | Province of Eastern Samar | Philippines | 11.1886111 | 125.5377778 | 29 | 13868 |
| Buenavista | city | Province of Eastern Samar | Philippines | 11 | 125.65 | 19 | 2335 |
| Bugas | city | Province of Eastern Samar | Philippines | 11.7013889 | 125.4663889 | 42 | 7696 |
| Bulabo | city | Province of Eastern Samar | Philippines | 11.0575 | 125.7327778 | 75 | 11726 |
| Bulingcasog | city | Province of Eastern Samar | Philippines | 12.2166667 | 125.3 | 157 | 14622 |
| Bulosao | city | Province of Eastern Samar | Philippines | 11.1291667 | 125.2608333 | 0 | 5553 |
| Bulusao | city | Province of Eastern Samar | Philippines | 11.1291667 | 125.2608333 | 0 | 5553 |
| Bundulun | city | Province of Eastern Samar | Philippines | 12.2166667 | 125.3 | 157 | 14622 |
| Buntay | city | Province of Eastern Samar | Philippines | 12.2172222 | 125.3566667 | 131 | 14153 |
| Burac | city | Province of Eastern Samar | Philippines | 11.2080556 | 125.6408333 | 95 | 9933 |
| Burak | city | Province of Eastern Samar | Philippines | 11.2080556 | 125.6408333 | 95 | 9933 |
| Busay | city | Province of Eastern Samar | Philippines | 11.0833333 | 125.7 | 78 | 10109 |
| Butig | city | Province of Eastern Samar | Philippines | 11.0833333 | 125.6833333 | 52 | 10109 |
| Buyayauon | city | Province of Eastern Samar | Philippines | 11.1 | 125.7 | 252 | 10399 |
| Buyayawon | city | Province of Eastern Samar | Philippines | 11.1166667 | 125.7 | 108 | 10399 |
| Buyayawon | city | Province of Eastern Samar | Philippines | 11.1 | 125.7 | 252 | 10399 |