| Monclar (32150) | - | - |
| Monclar Sur Losse (32300) | - | - |
| Moncorneil Grazan (32260) | - | - |
| Monferran Plaves (32260) | - | - |
| Monferran Saves (32490) | - | - |
| Monfort (32120) | - | - |
| Mongausy (32220) | - | - |
| Monguilhem (32240) | - | - |
| Monlaur Bernet (32140) | - | - |
| Monlezun (32230) | - | - |
| Monlezun D Armagnac (32240) | - | - |
| Monpardiac (32170) | - | - |
| Mont D Astarac (32140) | - | - |
| Mont De Marrast (32170) | - | - |
| Montadet (32220) | - | - |
| Montamat (32220) | - | - |
| Montaut (32300) | - | - |
| Montaut Les Creneaux (32810) | - | - |
| Montegut (32550) | - | - |
| Montegut Arros (32730) | - | - |
| Montegut Saves (32220) | - | - |
| Montesquiou (32320) | - | - |
| Montestruc Sur Gers (32390) | - | - |
| Monties (32420) | - | - |
| Montiron (32200) | - | - |
| Montpezat (32690) | - | - |
| Montpezat (32220) | - | - |
| Montreal (32250) | - | - |
| Montreal Du Gers (32250) | - | - |
| Mormes (32240) | - | - |
| Mouchan (32610) | - | - |
| Mouchan (32330) | - | - |
| Mouches (32300) | - | - |
| Mourede (32190) | - | - |
| Nizas (32130) | - | - |
| Nogaro (32110) | - | - |
| Noilhan (32130) | - | - |
| Nougaroulet (32270) | - | - |
| Noulens (32800) | - | - |
| Orbessan (32260) | - | - |
| Ordan Larroque (32620) | - | - |
| Ordan Larroque (32350) | - | - |
| Ornezan (32260) | - | - |
| Pallanne (32230) | - | - |
| Panassac (32140) | - | - |
| Panjas (32530) | - | - |
| Panjas (32110) | - | - |
| Pauilhac (32500) | - | - |
| Pavie (32550) | - | - |
| Pebees (32130) | - | - |
| Pellefigue (32420) | - | - |
| Perchede (32460) | - | - |
| Pergain Taillac (32700) | - | - |
| Pessan (32550) | - | - |
| Pessoulens (32380) | - | - |
| Peyrecave (32340) | - | - |
| Peyrusse Grande (32320) | - | - |
| Peyrusse Massas (32360) | - | - |
| Peyrusse Vieille (32230) | - | - |
| Pis (32500) | - | - |
| Plaisance (32160) | - | - |
| Plieux (32340) | - | - |
| Polastron (32130) | - | - |
| Pompiac (32130) | - | - |
| Ponsampere (32300) | - | - |
| Ponsan Soubiran (32300) | - | - |
| Pouy Loubrin (32260) | - | - |
| Pouy Roquelaure (32480) | - | - |
| Pouydraguin (32290) | - | - |
| Pouylebon (32320) | - | - |
| Prechac (32390) | - | - |
| Prechac Sur Adour (32160) | - | - |
| Preignan (32810) | - | - |
| Preneron (32190) | - | - |
| Projan (32400) | - | - |
| Pujaudran (32600) | - | - |
| Puycasquier (32120) | - | - |
| Puylausic (32220) | - | - |
| Puysegur (32390) | - | - |
| Ramouzens (32800) | - | - |
| Razengues (32600) | - | - |
| Reans (32800) | - | - |
| Rejaumont (32390) | - | - |
| Ricourt (32230) | - | - |
| Riguepeu (32320) | - | - |
| Riscle (32400) | - | - |
| Roquebrune (32190) | - | - |
| Roquefort (32390) | - | - |
| Roquelaure (32810) | - | - |
| Roquelaure St Aubin (32430) | - | - |
| Roquepine (32100) | - | - |
| Roques (32310) | - | - |
| Rozes (32190) | - | - |
| Sabaillan (32420) | - | - |
| Sabazan (32290) | - | - |
| Sadeillan (32170) | - | - |
| Saint Jean Poutge (32570) | - | - |
| Sainte Christie (32540) | - | - |
| Salles D Armagnac (32370) | - | - |
| Samaran (32140) | - | - |