| Menetru Le Vignoble (39210) | - | - |
| Menetrux En Joux (39130) | - | - |
| Menotey (39290) | - | - |
| Merona (39270) | - | - |
| Mesnay (39600) | - | - |
| Mesnois (39130) | - | - |
| Messia Sur Sorne (39570) | - | - |
| Meussia (39260) | - | - |
| Mieges (39250) | - | - |
| Miery (39800) | - | - |
| Mignovillard (39250) | - | - |
| Mirebel (39570) | - | - |
| Moirans En Montagne (39260) | - | - |
| Moiron (39570) | - | - |
| Moissey (39290) | - | - |
| Molain (39800) | - | - |
| Molamboz (39600) | - | - |
| Molay (39500) | - | - |
| Molinges (39360) | - | - |
| Molinges (39440) | - | - |
| Molpre (39250) | - | - |
| Monay (39230) | - | - |
| Monnet La Ville (39300) | - | - |
| Monnetay (39320) | - | - |
| Monnieres (39100) | - | - |
| Mont Sous Vaudrey (39380) | - | - |
| Mont Sur Monnet (39300) | - | - |
| Montagna Le Reconduit (39160) | - | - |
| Montagna Le Templier (39320) | - | - |
| Montaigu (39570) | - | - |
| Montain (39210) | - | - |
| Montbarrey (39380) | - | - |
| Montbarrey (39340) | - | - |
| Montcusel (39260) | - | - |
| Monteplain (39700) | - | - |
| Montfleur (39320) | - | - |
| Montholier (39800) | - | - |
| Montigny Les Arsures (39600) | - | - |
| Montigny Sur L'ain (39300) | - | - |
| Montjouvent (39270) | - | - |
| Montmalin (39600) | - | - |
| Montmarlon (39110) | - | - |
| Montmirey La Ville (39290) | - | - |
| Montmirey Le Chateau (39290) | - | - |
| Montmorot (39570) | - | - |
| Montrevel (39320) | - | - |
| Montrond (39300) | - | - |
| Morbier (39400) | - | - |
| Morez (39400) | - | - |
| Morval (39320) | - | - |
| Mouchard (39330) | - | - |
| Mournans Charbonny (39250) | - | - |
| Moutaine (39110) | - | - |
| Moutonne (39270) | - | - |
| Moutoux (39300) | - | - |
| Mutigney (39290) | - | - |
| Nanc Les St Amour (39160) | - | - |
| Nance (39140) | - | - |
| Nancuise (39270) | - | - |
| Nantey (39160) | - | - |
| Nenon (39700) | - | - |
| Nermier (39270) | - | - |
| Neublans Abergement (39120) | - | - |
| Neuvilley (39800) | - | - |
| Nevy Les Dole (39380) | - | - |
| Nevy Sur Seille (39210) | - | - |
| Ney (39300) | - | - |
| Nogna (39570) | - | - |
| Nozeroy (39250) | - | - |
| Offlanges (39290) | - | - |
| Onglieres (39250) | - | - |
| Onoz (39270) | - | - |
| Orbagna (39190) | - | - |
| Orchamps (39700) | - | - |
| Orgelet (39270) | - | - |
| Ougney (39350) | - | - |
| Ounans (39380) | - | - |
| Our (39700) | - | - |
| Oussieres (39800) | - | - |
| Pagney (39350) | - | - |
| Pagnoz (39330) | - | - |
| Pannessieres (39570) | - | - |
| Parcey (39450) | - | - |
| Parcey (39100) | - | - |
| Passenans (39230) | - | - |
| Patornay (39130) | - | - |
| Peintre (39290) | - | - |
| Perrigny (39570) | - | - |
| Peseux (39120) | - | - |
| Petit Noir (39120) | - | - |
| Picarreau (39800) | - | - |
| Pillemoine (39300) | - | - |
| Pimorin (39270) | - | - |
| Plainoiseau (39210) | - | - |
| Plaisia (39270) | - | - |
| Plasne (39210) | - | - |
| Plenise (39250) | - | - |
| Plenisette (39250) | - | - |
| Pleure (39120) | - | - |
| Plumont (39700) | - | - |