| Mano (40410) | - | - |
| Mant (40700) | - | - |
| Marpaps (40330) | - | - |
| Mauries (40320) | - | - |
| Maurrin (40270) | - | - |
| Mauvezin D Armagnac (40240) | - | - |
| Maylis (40250) | - | - |
| Mazerolles (40090) | - | - |
| Mees (40990) | - | - |
| Meilhan (40740) | - | - |
| Meilhan (40400) | - | - |
| Messanges (40660) | - | - |
| Mezos (40170) | - | - |
| Mimbaste (40350) | - | - |
| Mimizan (40200) | - | - |
| Miramont Sensacq (40320) | - | - |
| Misson (40290) | - | - |
| Moliets Et Maa (40660) | - | - |
| Momuy (40700) | - | - |
| Monget (40700) | - | - |
| Monsegur (40700) | - | - |
| Mont De Marsan (40000) | - | - |
| Mont De Marsan (40090) | - | - |
| Mont De Marsan Air (40490) | - | - |
| Mont De Marsan Cedex (40001) | - | - |
| Mont De Marsan Cedex (40002) | - | - |
| Mont De Marsan Cedex (40003) | - | - |
| Mont De Marsan Cedex (40004) | - | - |
| Mont De Marsan Cedex (40005) | - | - |
| Mont De Marsan Cedex (40006) | - | - |
| Mont De Marsan Cedex (40007) | - | - |
| Mont De Marsan Cedex (40008) | - | - |
| Mont De Marsan Cedex (40009) | - | - |
| Mont De Marsan Cedex (40010) | - | - |
| Mont De Marsan Cedex (40011) | - | - |
| Mont De Marsan Cedex (40012) | - | - |
| Mont De Marsan Cedex (40013) | - | - |
| Mont De Marsan Cedex (40014) | - | - |
| Mont De Marsan Cedex (40015) | - | - |
| Montaut (40500) | - | - |
| Montegut (40190) | - | - |
| Montfort En Chalosse (40380) | - | - |
| Montgaillard (40500) | - | - |
| Montsoue (40500) | - | - |
| Morcenx (40110) | - | - |
| Morganx (40700) | - | - |
| Mouscardes (40290) | - | - |
| Moustey (40410) | - | - |
| Mugron (40250) | - | - |
| Narrosse (40180) | - | - |
| Nassiet (40330) | - | - |
| Nerbis (40250) | - | - |
| Nousse (40380) | - | - |
| Oeyregave (40300) | - | - |
| Oeyreluy (40180) | - | - |
| Onard (40870) | - | - |
| Onard (40380) | - | - |
| Ondres (40440) | - | - |
| Onesse Et Laharie (40570) | - | - |
| Onesse Et Laharie (40110) | - | - |
| Orist (40300) | - | - |
| Orthevielle (40300) | - | - |
| Orx (40960) | - | - |
| Orx (40230) | - | - |
| Ossages (40290) | - | - |
| Ousse Suzan (40110) | - | - |
| Ozourt (40380) | - | - |
| Parentis En Born (40160) | - | - |
| Parleboscq (40310) | - | - |
| Payros Cazautets (40320) | - | - |
| Pecorade (40320) | - | - |
| Perquie (40190) | - | - |
| Pey (40300) | - | - |
| Peyre (40700) | - | - |
| Peyrehorade (40300) | - | - |
| Philondenx (40320) | - | - |
| Pimbo (40320) | - | - |
| Pissos (40410) | - | - |
| Pomarez (40360) | - | - |
| Pontenx Les Forges (40200) | - | - |
| Pontonx Sur L'adour (40465) | - | - |
| Pontonx Sur L'adour (40465) | - | - |
| Port De Lanne (40300) | - | - |
| Poudenx (40700) | - | - |
| Pouillon (40350) | - | - |
| Pouydesseaux (40120) | - | - |
| Poyanne (40720) | - | - |
| Poyanne (40380) | - | - |
| Poyartin (40380) | - | - |
| Prechacq Les Bains (40465) | - | - |
| Pujo Le Plan (40190) | - | - |
| Puyol Cazalet (40320) | - | - |
| Renung (40270) | - | - |
| Retjons (40120) | - | - |
| Richet (40410) | - | - |
| Rimbez Et Baudiets (40310) | - | - |
| Rion Des Landes (40370) | - | - |
| Riviere Saas Et Gourby (40180) | - | - |
| Roquefort (40120) | - | - |
| Sabres (40630) | - | - |