| Lurcy Levis (03320) | - | - |
| Lurcy Levis (03320) | - | - |
| Lusigny (03230) | - | - |
| Magnet (03260) | - | - |
| Maillet (03190) | - | - |
| Malicorne (03600) | - | - |
| Marcenat (03260) | - | - |
| Marcillat En Combraille (03420) | - | - |
| Marcillat En Combraille (03420) | - | - |
| Marigny (03210) | - | - |
| Mariol (03270) | - | - |
| Mazerier (03800) | - | - |
| Mazirat (03420) | - | - |
| Meaulne (03360) | - | - |
| Meillard (03500) | - | - |
| Meillers (03210) | - | - |
| Mercy (03340) | - | - |
| Mesples (03370) | - | - |
| Molinet (03510) | - | - |
| Molinet (03510) | - | - |
| Molles (03300) | - | - |
| Monestier (03140) | - | - |
| Monetay Sur Allier (03500) | - | - |
| Monetay Sur Loire (03470) | - | - |
| Montaigu Le Blin (03150) | - | - |
| Montaiguet En Forez (03130) | - | - |
| Montbeugny (03340) | - | - |
| Montcombroux Les Mines (03130) | - | - |
| Monteignet Sur L'andelot (03800) | - | - |
| Montilly (03000) | - | - |
| Montlucon (03100) | - | - |
| Montlucon (03100) | - | - |
| Montlucon Cedex (03101) | - | - |
| Montlucon Cedex (03102) | - | - |
| Montlucon Cedex (03103) | - | - |
| Montlucon Cedex (03104) | - | - |
| Montlucon Cedex (03105) | - | - |
| Montlucon Cedex (03106) | - | - |
| Montlucon Cedex (03107) | - | - |
| Montlucon Cedex (03108) | - | - |
| Montlucon Cedex (03109) | - | - |
| Montlucon Cedex (03311) | - | - |
| Montlucon Cedex (03312) | - | - |
| Montlucon Cedex (03313) | - | - |
| Montlucon Cedex (03314) | - | - |
| Montlucon Cedex (03315) | - | - |
| Montlucon Cedex (03316) | - | - |
| Montlucon Cedex (03317) | - | - |
| Montlucon Cedex (03318) | - | - |
| Montlucon Cedex (03319) | - | - |
| Montmarault (03390) | - | - |
| Montmarault (03390) | - | - |
| Montoldre (03150) | - | - |
| Montord (03500) | - | - |
| Montvicq (03170) | - | - |
| Moulins (03000) | - | - |
| Moulins (03000) | - | - |
| Moulins Cedex (03001) | - | - |
| Moulins Cedex (03002) | - | - |
| Moulins Cedex (03003) | - | - |
| Moulins Cedex (03004) | - | - |
| Moulins Cedex (03005) | - | - |
| Moulins Cedex (03006) | - | - |
| Moulins Cedex (03007) | - | - |
| Moulins Cedex (03008) | - | - |
| Moulins Cedex (03009) | - | - |
| Moulins Cedex (03010) | - | - |
| Moulins Cedex (03011) | - | - |
| Moulins Cedex (03012) | - | - |
| Moulins Cedex (03013) | - | - |
| Moulins Cedex (03014) | - | - |
| Moulins Cedex (03015) | - | - |
| Moulins Cedex (03016) | - | - |
| Moulins Cedex (03017) | - | - |
| Moulins Cedex (03018) | - | - |
| Moulins Cedex (03019) | - | - |
| Murat (03390) | - | - |
| Murat (03560) | - | - |
| Nades (03450) | - | - |
| Nassigny (03190) | - | - |
| Naves (03330) | - | - |
| Neris Les Bains (03310) | - | - |
| Neris Les Bains (03310) | - | - |
| Neuilly En Donjon (03130) | - | - |
| Neuilly Le Real (03340) | - | - |
| Neuilly Le Real (03340) | - | - |
| Neure (03320) | - | - |
| Neuville (03430) | - | - |
| Neuvy (03000) | - | - |
| Nizerolles (03250) | - | - |
| Noyant D'allier (03210) | - | - |
| Paray Le Fresil (03230) | - | - |
| Paray Sous Briailles (03500) | - | - |
| Perigny (03120) | - | - |
| Pierrefitte Sur Loire (03470) | - | - |
| Poezat (03800) | - | - |
| Pouzy Mesangy (03320) | - | - |
| Premilhat (03410) | - | - |
| Quinssaines (03380) | - | - |
| Reugny (03190) | - | - |