| Montbeliardot (25210) | - | - |
| Montbenoit (25650) | - | - |
| Montecheroux (25190) | - | - |
| Montenois (25260) | - | - |
| Montfaucon (25660) | - | - |
| Montferney (25680) | - | - |
| Montferrand Le Chateau (25320) | - | - |
| Montflovin (25650) | - | - |
| Montfort (25440) | - | - |
| Montgesoye (25111) | - | - |
| Montivernage (25110) | - | - |
| Montjoie Le Chateau (25190) | - | - |
| Montlebon (25500) | - | - |
| Montmahoux (25270) | - | - |
| Montperreux (25160) | - | - |
| Montrond Le Chateau (25660) | - | - |
| Montursin (25190) | - | - |
| Montussaint (25680) | - | - |
| Morchamps (25680) | - | - |
| Morre (25660) | - | - |
| Morteau (25500) | - | - |
| Morteau Cedex (25501) | - | - |
| Morteau Cedex (25502) | - | - |
| Morteau Cedex (25503) | - | - |
| Morteau Cedex (25504) | - | - |
| Morteau Cedex (25505) | - | - |
| Morteau Cedex (25506) | - | - |
| Morteau Cedex (25507) | - | - |
| Morteau Cedex (25508) | - | - |
| Morteau Cedex (25509) | - | - |
| Mouillevillers (25190) | - | - |
| Mouthe (25240) | - | - |
| Mouthier Haute Pierre (25920) | - | - |
| Myon (25114) | - | - |
| Myon (25440) | - | - |
| Naisey Les Granges (25360) | - | - |
| Nancray (25360) | - | - |
| Nans (25680) | - | - |
| Nans Sous Ste Anne (25330) | - | - |
| Narbief (25210) | - | - |
| Neuchatel Urtiere (25150) | - | - |
| Nods (25580) | - | - |
| Noel Cerneux (25500) | - | - |
| Noirefontaine (25190) | - | - |
| Noironte (25170) | - | - |
| Nommay (25600) | - | - |
| Novillars (25220) | - | - |
| Ollans (25640) | - | - |
| Onans (25250) | - | - |
| Orchamps Vennes (25390) | - | - |
| Orgeans Blanche Fontaine (25120) | - | - |
| Ornans (25290) | - | - |
| Orsans (25530) | - | - |
| Orve (25430) | - | - |
| Osse (25360) | - | - |
| Osselle (25320) | - | - |
| Ougney Douvot (25640) | - | - |
| Ouhans (25520) | - | - |
| Ouvans (25530) | - | - |
| Oye Et Pallet (25160) | - | - |
| Palantine (25440) | - | - |
| Palise (25870) | - | - |
| Paroy (25440) | - | - |
| Passavant (25360) | - | - |
| Passonfontaine (25690) | - | - |
| Pelousey (25170) | - | - |
| Peseux (25190) | - | - |
| Pessans (25440) | - | - |
| Petite Chaux (25240) | - | - |
| Pierrefontaine Les Blamon (25310) | - | - |
| Pierrefontaine Les Varan (25510) | - | - |
| Pierrefontaine Les Varans (25510) | - | - |
| Pirey (25480) | - | - |
| Placey (25170) | - | - |
| Plaimbois Du Miroir (25210) | - | - |
| Plaimbois Vennes (25390) | - | - |
| Pointvillers (25440) | - | - |
| Pompierre Sur Doubs (25340) | - | - |
| Pont De Roide (25150) | - | - |
| Pont Les Moulins (25110) | - | - |
| Pontarlier (25300) | - | - |
| Pontarlier Cedex (25305) | - | - |
| Pontarlier Cedex (25306) | - | - |
| Pontarlier Cedex (25307) | - | - |
| Pontarlier Cedex (25308) | - | - |
| Pontarlier Cedex (25309) | - | - |
| Pontarlier Cedex (25311) | - | - |
| Pontarlier Cedex (25312) | - | - |
| Pontarlier Cedex (25313) | - | - |
| Pontarlier Cedex (25314) | - | - |
| Pontarlier Cedex (25315) | - | - |
| Pontarlier Cedex (25316) | - | - |
| Pontarlier Cedex (25317) | - | - |
| Pontarlier Cedex (25318) | - | - |
| Pontarlier Cedex (25319) | - | - |
| Pontarlier Cedex (25301) | - | - |
| Pontarlier Cedex (25302) | - | - |
| Pontarlier Cedex (25303) | - | - |
| Pontarlier Cedex (25304) | - | - |
| Pouilley Francais (25410) | - | - |