| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Ma-atas | city | Province of Surigao del Norte | Philippines | 9.9438889 | 125.6427778 | 55 | 11822 |
| Maasin | city | Province of Surigao del Norte | Philippines | 9.8422222 | 126.0647222 | 16 | 18986 |
| Mabini | city | Province of Surigao del Norte | Philippines | 9.7233333 | 125.5058333 | 154 | 45675 |
| Mabini | city | Province of Surigao del Norte | Philippines | 10.3288889 | 125.5925 | 183 | 8413 |
| Mabua | city | Province of Surigao del Norte | Philippines | 9.8088889 | 125.4422222 | 164 | 19896 |
| Macalaya | city | Province of Surigao del Norte | Philippines | 9.6244444 | 125.5675 | 285 | 30813 |
| Macopa | city | Province of Surigao del Norte | Philippines | 9.7533333 | 125.43 | 328 | 38303 |
| Macupa | city | Province of Surigao del Norte | Philippines | 9.7533333 | 125.43 | 328 | 38303 |
| Magallanes | city | Province of Surigao del Norte | Philippines | 9.5819444 | 125.7188889 | 9 | 6725 |
| Magpayang | city | Province of Surigao del Norte | Philippines | 9.5397222 | 125.5416667 | 127 | 15777 |
| Magtangale | city | Province of Surigao del Norte | Philippines | 9.7302778 | 125.4341667 | 374 | 38099 |
| Mahanub | city | Province of Surigao del Norte | Philippines | 9.5502778 | 125.6802778 | 324 | 13656 |
| Mainit | city | Province of Surigao del Norte | Philippines | 9.535 | 125.5230556 | 111 | 11706 |
| Makalaya | city | Province of Surigao del Norte | Philippines | 9.6244444 | 125.5675 | 285 | 30813 |
| Maliko | city | Province of Surigao del Norte | Philippines | 9.7552778 | 125.4738889 | 36 | 46068 |
| Malimono | city | Province of Surigao del Norte | Philippines | 9.6180556 | 125.4022222 | 42 | 4925 |
| Malinao | city | Province of Surigao del Norte | Philippines | 10.2588889 | 125.6213889 | 3 | 9348 |
| Malinao | city | Province of Surigao del Norte | Philippines | 9.7841667 | 126.1241667 | 68 | 19580 |
| Mansayao | city | Province of Surigao del Norte | Philippines | 9.5322222 | 125.4766667 | 121 | 9646 |
| Mapaso | city | Province of Surigao del Norte | Philippines | 9.6497222 | 125.59 | 95 | 24080 |
| Marga | city | Province of Surigao del Norte | Philippines | 9.5511111 | 125.5766667 | 206 | 23293 |
| Masgad | city | Province of Surigao del Norte | Philippines | 9.5419444 | 125.4277778 | 0 | 9888 |
| Masgod | city | Province of Surigao del Norte | Philippines | 9.5419444 | 125.4277778 | 0 | 9888 |
| Maslog | city | Province of Surigao del Norte | Philippines | 9.5666667 | 125.4833333 | 262 | 15401 |
| Mat-i | city | Province of Surigao del Norte | Philippines | 9.7338889 | 125.4708333 | 328 | 52048 |
| Matinao | city | Province of Surigao del Norte | Philippines | 9.5433333 | 125.4788889 | 127 | 15401 |
| Mayabog | city | Province of Surigao del Norte | Philippines | 9.6627778 | 125.5616667 | 160 | 33014 |
| Mayacabac | city | Province of Surigao del Norte | Philippines | 9.6 | 125.8666667 | 0 | 744 |
| Mayag | city | Province of Surigao del Norte | Philippines | 9.5530556 | 125.4794444 | 127 | 15401 |
| Melgar | city | Province of Surigao del Norte | Philippines | 10.0694444 | 125.5255556 | 0 | 11798 |
| Monserrat | city | Province of Surigao del Norte | Philippines | 9.7088889 | 126.04 | 0 | 7774 |