| Mercey Sur Saone (70130) | - | - |
| Mersuay (70160) | - | - |
| Meurcourt (70300) | - | - |
| Meurcourt (70610) | - | - |
| Miellin (70440) | - | - |
| Mignafans (70110) | - | - |
| Mignavillers (70400) | - | - |
| Moffans Et Vacheresse (70200) | - | - |
| Moimay (70110) | - | - |
| Molay (70120) | - | - |
| Mollans (70240) | - | - |
| Mont Le Franois (70600) | - | - |
| Mont Le Vernois (70000) | - | - |
| Mont St Leger (70120) | - | - |
| Montagney (70140) | - | - |
| Montagney (70420) | - | - |
| Montarlot Les Champlitt (70600) | - | - |
| Montarlot Les Rioz (70190) | - | - |
| Montboillon (70700) | - | - |
| Montbozon (70230) | - | - |
| Montcey (70000) | - | - |
| Montcourt (70500) | - | - |
| Montdore (70210) | - | - |
| Montessaux (70270) | - | - |
| Montigny Les Cherlieu (70500) | - | - |
| Montigny Les Vesoul (70000) | - | - |
| Montjustin Et Velotte (70110) | - | - |
| Montot (70180) | - | - |
| Montseugny (70140) | - | - |
| Montureux Et Prantigny (70100) | - | - |
| Montureux Les Baulay (70500) | - | - |
| Motey Besuche (70140) | - | - |
| Motey Sur Saone (70130) | - | - |
| Nantilly (70100) | - | - |
| Nantouard (70100) | - | - |
| Navenne (70000) | - | - |
| Neurelle Les La Char (70550) | - | - |
| Neurey En Vaux (70160) | - | - |
| Neurey Les La Demie (70000) | - | - |
| Neuvelle Les Champlitte (70600) | - | - |
| Neuvelle Les Cromary (70190) | - | - |
| Neuvelle Les La Charite (70130) | - | - |
| Noidans Le Ferroux (70130) | - | - |
| Noidans Le Ferroux (70330) | - | - |
| Noidans Les Vesoul (70000) | - | - |
| Noiron (70100) | - | - |
| Noroy Le Bourg (70000) | - | - |
| Noroy Le Bourg (70260) | - | - |
| Noroy Les Jussey (70500) | - | - |
| Oigney (70120) | - | - |
| Oiselay Et Grachaux (70700) | - | - |
| Onay (70100) | - | - |
| Oppenans (70110) | - | - |
| Oricourt (70110) | - | - |
| Ormenans (70230) | - | - |
| Ormoiche (70300) | - | - |
| Ormoy (70500) | - | - |
| Ouge (70500) | - | - |
| Ovanches (70360) | - | - |
| Oyrieres (70600) | - | - |
| Palante (70200) | - | - |
| Passavant La Rochere (70210) | - | - |
| Pennesieres (70190) | - | - |
| Percey Le Grand (70600) | - | - |
| Perrouse (70190) | - | - |
| Pesmes (70140) | - | - |
| Pierrecourt (70600) | - | - |
| Pin (70150) | - | - |
| Plainemont (70800) | - | - |
| Plancher Bas (70290) | - | - |
| Plancher Les Mines (70290) | - | - |
| Plancher Les Mines (70350) | - | - |
| Polaincourt Et Clairefont (70210) | - | - |
| Pomoy (70240) | - | - |
| Pont Du Bois (70210) | - | - |
| Pont Sur L'ognon (70110) | - | - |
| Pontcey (70360) | - | - |
| Port D Atelier (70160) | - | - |
| Port Sur Saone (70170) | - | - |
| Poyans (70100) | - | - |
| Preigney (70120) | - | - |
| Presle (70230) | - | - |
| Provenchere (70170) | - | - |
| Purgerot (70160) | - | - |
| Pusey (70000) | - | - |
| Pusey (70560) | - | - |
| Pusy Et Epenoux (70000) | - | - |
| Quenoche (70190) | - | - |
| Quers (70200) | - | - |
| Quincey (70000) | - | - |
| Quitteur (70100) | - | - |
| Raddon Et Chapendu (70280) | - | - |
| Raincourt (70500) | - | - |
| Ranzevelle (70500) | - | - |
| Ray Sur Saone (70130) | - | - |
| Raze (70580) | - | - |
| Raze (70000) | - | - |
| Recologne (70130) | - | - |
| Recologne Les Rioz (70190) | - | - |
| Renaucourt (70120) | - | - |