| Labastide Saves (32130) | - | - |
| Labejan (32300) | - | - |
| Labrihe (32120) | - | - |
| Ladeveze Riviere (32230) | - | - |
| Ladeveze Ville (32230) | - | - |
| Lagarde (32700) | - | - |
| Lagarde Hachan (32300) | - | - |
| Lagardere (32310) | - | - |
| Lagraulas (32190) | - | - |
| Lagraulet Du Gers (32330) | - | - |
| Laguian Mazous (32170) | - | - |
| Lahas (32130) | - | - |
| Lahitte (32810) | - | - |
| Lalanne (32500) | - | - |
| Lalanne Arque (32140) | - | - |
| Lamaguere (32260) | - | - |
| Lamazere (32300) | - | - |
| Lamothe Goas (32500) | - | - |
| Lanne Soubiran (32110) | - | - |
| Lannemaignan (32240) | - | - |
| Lannepax (32190) | - | - |
| Lannepax (32520) | - | - |
| Lannux (32400) | - | - |
| Laree (32150) | - | - |
| Larressingle (32100) | - | - |
| Larroque Engalin (32480) | - | - |
| Larroque St Sernin (32410) | - | - |
| Larroque Sur Losse (32100) | - | - |
| Lartigue (32450) | - | - |
| Lasserade (32160) | - | - |
| Lasseran (32550) | - | - |
| Lasseube Propre (32550) | - | - |
| Laujuzan (32110) | - | - |
| Lauraet (32330) | - | - |
| Lavardens (32360) | - | - |
| Laveraet (32230) | - | - |
| Laymont (32220) | - | - |
| Laymont (32670) | - | - |
| Le Brouilh Monbert (32350) | - | - |
| Le Houga (32460) | - | - |
| Leboulin (32810) | - | - |
| Lectoure (32700) | - | - |
| Lelin Lapujolle (32400) | - | - |
| Lias (32600) | - | - |
| Lias D Armagnac (32240) | - | - |
| Ligardes (32480) | - | - |
| Ligardes (32650) | - | - |
| Lombez (32220) | - | - |
| Loubedat (32110) | - | - |
| Loubersan (32300) | - | - |
| Louisot (32130) | - | - |
| Lourties Monbrun (32140) | - | - |
| Louslitges (32230) | - | - |
| Loussous Debat (32290) | - | - |
| Lupiac (32290) | - | - |
| Lupiac (32580) | - | - |
| Luppe Violles (32110) | - | - |
| Lussan (32270) | - | - |
| Magnan (32110) | - | - |
| Magnas (32380) | - | - |
| Maignaut Tauzia (32310) | - | - |
| Malabat (32730) | - | - |
| Manas Bastanous (32170) | - | - |
| Manciet (32370) | - | - |
| Manent Montane (32140) | - | - |
| Mansempuy (32120) | - | - |
| Mansencome (32310) | - | - |
| Marambat (32190) | - | - |
| Maravat (32120) | - | - |
| Marciac (32230) | - | - |
| Marestaing (32490) | - | - |
| Margouet Meymes (32290) | - | - |
| Marguestau (32150) | - | - |
| Marsan (32270) | - | - |
| Marseillan (32170) | - | - |
| Marsolan (32700) | - | - |
| Mas D Auvignon (32700) | - | - |
| Mascaras (32230) | - | - |
| Masseube (32140) | - | - |
| Mauleon D Armagnac (32240) | - | - |
| Maulicheres (32400) | - | - |
| Maumusson Laguian (32400) | - | - |
| Maupas (32240) | - | - |
| Maurens (32200) | - | - |
| Mauroux (32380) | - | - |
| Mauvezin (32120) | - | - |
| Meilhan (32420) | - | - |
| Merens (32360) | - | - |
| Mielan (32170) | - | - |
| Miradoux (32340) | - | - |
| Miramont D Astarac (32300) | - | - |
| Miramont Latour (32390) | - | - |
| Mirande (32300) | - | - |
| Mirannes (32350) | - | - |
| Mirepoix (32390) | - | - |
| Monbardon (32420) | - | - |
| Monbert (32350) | - | - |
| Monblanc (32130) | - | - |
| Monbrun (32600) | - | - |
| Moncassin (32300) | - | - |