| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Mabanengbeng First | city | Province of La Union | Philippines | 16.7666667 | 120.35 | 239 | 43018 |
| Mabanengbeng Second | city | Province of La Union | Philippines | 16.7833333 | 120.3666667 | 311 | 43018 |
| Macabato | city | Province of La Union | Philippines | 16.4166667 | 120.4 | 344 | 59833 |
| Macalva | city | Province of La Union | Philippines | 16.3491667 | 120.3861111 | 255 | 72872 |
| Madayegdeg | city | Province of La Union | Philippines | 16.6 | 120.3 | 98 | 40566 |
| Magallanes | city | Province of La Union | Philippines | 16.85 | 120.3666667 | 167 | 38323 |
| Magsiping | city | Province of La Union | Philippines | 16.8166667 | 120.3666667 | 328 | 44794 |
| Magungunay | city | Province of La Union | Philippines | 16.4727778 | 120.4055556 | 282 | 68637 |
| Magungunnay | city | Province of La Union | Philippines | 16.4727778 | 120.4055556 | 282 | 68637 |
| Malabago | city | Province of La Union | Philippines | 16.2833333 | 120.3833333 | 147 | 31519 |
| Maliclico | city | Province of La Union | Philippines | 16.9166667 | 120.4666667 | 85 | 35683 |
| Mamat-ing Norte | city | Province of La Union | Philippines | 16.5861111 | 120.4116667 | 255 | 71400 |
| Mamat-ing Sur | city | Province of La Union | Philippines | 16.5666667 | 120.4 | 265 | 78373 |
| Mamating | city | Province of La Union | Philippines | 16.5861111 | 120.4116667 | 255 | 71400 |
| Mamay | city | Province of La Union | Philippines | 16.8333333 | 120.3666667 | 200 | 44794 |
| Mameltac | city | Province of La Union | Philippines | 16.6333333 | 120.3333333 | 259 | 32039 |
| Mangaan | city | Province of La Union | Philippines | 16.7666667 | 120.4666667 | 459 | 29997 |
| Maoasoas | city | Province of La Union | Philippines | 16.2833333 | 120.4833333 | 452 | 29626 |
| Maragayap | city | Province of La Union | Philippines | 16.7666667 | 120.3333333 | 36 | 18166 |
| Maragayap West | city | Province of La Union | Philippines | 16.7666667 | 120.3333333 | 36 | 18166 |
| Maria Cristina | city | Province of La Union | Philippines | 16.8947222 | 120.4363889 | 219 | 46993 |
| Masicong | city | Province of La Union | Philippines | 16.5666667 | 120.3833333 | 278 | 78373 |
| Masupe | city | Province of La Union | Philippines | 16.8 | 120.4166667 | 288 | 50876 |
| Matiklico | city | Province of La Union | Philippines | 16.8333333 | 120.5 | 675 | 17299 |
| Mauasuas | city | Province of La Union | Philippines | 16.2833333 | 120.4833333 | 452 | 29626 |
| Mawaswas | city | Province of La Union | Philippines | 16.2833333 | 120.4833333 | 452 | 29626 |
| Mayayegdug | city | Province of La Union | Philippines | 16.6 | 120.3 | 98 | 40566 |
| Mindoro | city | Province of La Union | Philippines | 16.9166667 | 120.4166667 | 42 | 30053 |
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