| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Ma`bak | city | Muhafazat Ta`izz | Yemen | 13.1722222 | 44.2844444 | 2158 | 18392 |
| Madinat an Nur | city | Muhafazat Ta`izz | Yemen | 13.5919444 | 43.9872222 | 4146 | 97517 |
| Madīnat an Nūr | city | Muhafazat Ta`izz | Yemen | 13.5919444 | 43.9872222 | 4146 | 97517 |
| Mafalis | city | Muhafazat Ta`izz | Yemen | 13.2227778 | 44.2991667 | 2339 | 28335 |
| Mafraq al Mukha | city | Muhafazat Ta`izz | Yemen | 13.3741667 | 43.6097222 | 1112 | 5383 |
| Mafraq al Mukhā | city | Muhafazat Ta`izz | Yemen | 13.3741667 | 43.6097222 | 1112 | 5383 |
| Mafālīs | city | Muhafazat Ta`izz | Yemen | 13.2227778 | 44.2991667 | 2339 | 28335 |
| Mahall Karabidah | city | Muhafazat Ta`izz | Yemen | 13.6980556 | 43.7219444 | 2417 | 39186 |
| Mahjar ar Ra`i | city | Muhafazat Ta`izz | Yemen | 13.7175 | 43.4475 | 580 | 7146 |
| Makmadah | city | Muhafazat Ta`izz | Yemen | 13.6144444 | 43.8377778 | 3129 | 87400 |
| Maqasis | city | Muhafazat Ta`izz | Yemen | 13.6183333 | 43.9958333 | 3789 | 97517 |
| Maqbanah | city | Muhafazat Ta`izz | Yemen | 13.6666667 | 43.6833333 | 3024 | 23920 |
| Maqbanah | city | Muhafazat Ta`izz | Yemen | 13.6625 | 43.6847222 | 2946 | 21806 |
| Maqra | city | Muhafazat Ta`izz | Yemen | 13.36 | 44.2672222 | 4350 | 39151 |
| Maqrabah | city | Muhafazat Ta`izz | Yemen | 13.6063889 | 43.9180556 | 3274 | 97667 |
| Maqāşīş | city | Muhafazat Ta`izz | Yemen | 13.6183333 | 43.9958333 | 3789 | 97517 |
| Masajid Adim | city | Muhafazat Ta`izz | Yemen | 13.185 | 44.1247222 | 6102 | 35945 |
| Masajid Adim | city | Muhafazat Ta`izz | Yemen | 13.1833333 | 44.125 | 6102 | 30916 |
| Mashjab | city | Muhafazat Ta`izz | Yemen | 13.4333333 | 43.9122222 | 3602 | 54201 |
| Maslaqah | city | Muhafazat Ta`izz | Yemen | 13.5297222 | 43.9291667 | 4566 | 88195 |
| Masna`ah | city | Muhafazat Ta`izz | Yemen | 13.3658333 | 44.2991667 | 3480 | 32508 |
| Masājid Adīm | city | Muhafazat Ta`izz | Yemen | 13.185 | 44.1247222 | 6102 | 35945 |
| Masājid Adīm | city | Muhafazat Ta`izz | Yemen | 13.1833333 | 44.125 | 6102 | 30916 |
| Mawdha` | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mawdha‘ | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mawz`ah | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mawza` | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mawza‘ | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mawz‘ah | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mayun | city | Muhafazat Ta`izz | Yemen | 12.6544444 | 43.4230556 | 236 | 227 |
| Mayyun | city | Muhafazat Ta`izz | Yemen | 12.6544444 | 43.4230556 | 236 | 227 |
| Mayyūn | city | Muhafazat Ta`izz | Yemen | 12.6544444 | 43.4230556 | 236 | 227 |
| Mayūn | city | Muhafazat Ta`izz | Yemen | 12.6544444 | 43.4230556 | 236 | 227 |
| Maşna‘ah | city | Muhafazat Ta`izz | Yemen | 13.3658333 | 44.2991667 | 3480 | 32508 |
| Maḩall Karābidah | city | Muhafazat Ta`izz | Yemen | 13.6980556 | 43.7219444 | 2417 | 39186 |
| Maḩjar ar Rā‘ī | city | Muhafazat Ta`izz | Yemen | 13.7175 | 43.4475 | 580 | 7146 |
| Ma‘bak | city | Muhafazat Ta`izz | Yemen | 13.1722222 | 44.2844444 | 2158 | 18392 |
| Meyun | city | Muhafazat Ta`izz | Yemen | 12.6544444 | 43.4230556 | 236 | 227 |
| Mirab | city | Muhafazat Ta`izz | Yemen | 13.7375 | 43.7211111 | 5055 | 41461 |
| Mishk | city | Muhafazat Ta`izz | Yemen | 13.1247222 | 44.0105556 | 2998 | 29357 |
| Miyrab | city | Muhafazat Ta`izz | Yemen | 13.7375 | 43.7211111 | 5055 | 41461 |
| Mocha | city | Muhafazat Ta`izz | Yemen | 13.3202778 | 43.2544444 | 42 | 3701 |
| Mokha | city | Muhafazat Ta`izz | Yemen | 13.3202778 | 43.2544444 | 42 | 3701 |
| Mudayfin | city | Muhafazat Ta`izz | Yemen | 13.7383333 | 43.6402778 | 2552 | 20748 |
| Mudaykhah | city | Muhafazat Ta`izz | Yemen | 13.6816667 | 43.8772222 | 3061 | 96239 |
| Mufalis | city | Muhafazat Ta`izz | Yemen | 13.2227778 | 44.2991667 | 2339 | 28335 |
| Mukha | city | Muhafazat Ta`izz | Yemen | 13.3202778 | 43.2544444 | 42 | 3701 |
| Muqarimah | city | Muhafazat Ta`izz | Yemen | 13.1352778 | 44.06 | 5396 | 32431 |
| Muqārimah | city | Muhafazat Ta`izz | Yemen | 13.1352778 | 44.06 | 5396 | 32431 |
| Musa | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Muse | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
| Mutali | city | Muhafazat Ta`izz | Yemen | 13.4444444 | 44.0294444 | 6197 | 96165 |
| Muţālī | city | Muhafazat Ta`izz | Yemen | 13.4444444 | 44.0294444 | 6197 | 96165 |
| Mīrāb | city | Muhafazat Ta`izz | Yemen | 13.7375 | 43.7211111 | 5055 | 41461 |
| Mūsá | city | Muhafazat Ta`izz | Yemen | 13.2669444 | 43.5072222 | 725 | 3945 |
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