| Marchesieux (50190) | - | - |
| Marcilly (50220) | - | - |
| Margueray (50410) | - | - |
| Marigny (50570) | - | - |
| Martigny (50600) | - | - |
| Martinvast (50690) | - | - |
| Maupertuis (50410) | - | - |
| Maupertus Sur Mer (50330) | - | - |
| Meautis (50500) | - | - |
| Millieres (50190) | - | - |
| Milly (50600) | - | - |
| Mobecq (50250) | - | - |
| Moidrey (50170) | - | - |
| Montabot (50410) | - | - |
| Montaigu La Brisette (50700) | - | - |
| Montaigu Les Bois (50450) | - | - |
| Montanel (50240) | - | - |
| Montbray (50410) | - | - |
| Montchaton (50660) | - | - |
| Montcuit (50490) | - | - |
| Montebourg (50310) | - | - |
| Montfarville (50119) | - | - |
| Montfarville (50760) | - | - |
| Montgardon (50250) | - | - |
| Montgothier (50540) | - | - |
| Monthuchon (50200) | - | - |
| Montigny (50540) | - | - |
| Montjoie St Martin (50240) | - | - |
| Montmartin En Graign (50133) | - | - |
| Montmartin En Graignes (50620) | - | - |
| Montmartin Sur Mer (50590) | - | - |
| Montpinchon (50210) | - | - |
| Montrabot (50810) | - | - |
| Montreuil Sur Lozon (50570) | - | - |
| Montsurvent (50200) | - | - |
| Montviron (50530) | - | - |
| Moon Sur Elle (50680) | - | - |
| Morigny (50410) | - | - |
| Morsalines (50630) | - | - |
| Mortain (50140) | - | - |
| Morville (50700) | - | - |
| Moulines (50600) | - | - |
| Moyon (50860) | - | - |
| Muneville Le Bingard (50490) | - | - |
| Muneville Sur Mer (50290) | - | - |
| Naftel (50540) | - | - |
| Nay (50190) | - | - |
| Negreville (50260) | - | - |
| Nehou (50390) | - | - |
| Nehou (50940) | - | - |
| Neufmesnil (50250) | - | - |
| Neuville Au Plain (50480) | - | - |
| Neuville En Beaumont (50250) | - | - |
| Neville Sur Mer (50330) | - | - |
| Nicorps (50200) | - | - |
| Noirpalu (50320) | - | - |
| Notre Dame D Elle (50810) | - | - |
| Notre Dame De Cenilly (50210) | - | - |
| Notre Dame De Livoye (50370) | - | - |
| Notre Dame Du Touchet (50140) | - | - |
| Nouainville (50690) | - | - |
| Octeville (50130) | - | - |
| Octeville L'avenel (50630) | - | - |
| Omonville La Petite (50440) | - | - |
| Omonville La Rogue (50440) | - | - |
| Orglandes (50390) | - | - |
| Orval (50950) | - | - |
| Orval (50660) | - | - |
| Ouville (50210) | - | - |
| Ozeville (50310) | - | - |
| Parigny (50600) | - | - |
| Percy (50410) | - | - |
| Periers (50190) | - | - |
| Perriers En Beauficel (50150) | - | - |
| Picauville (50360) | - | - |
| Pierreville (50340) | - | - |
| Pirou (50770) | - | - |
| Placy Montaigu (50160) | - | - |
| Plomb (50870) | - | - |
| Poilley (50220) | - | - |
| Pont Hebert (50880) | - | - |
| Pontaubault (50128) | - | - |
| Pontaubault (50220) | - | - |
| Pontorson (50170) | - | - |
| Ponts (50300) | - | - |
| Portbail (50580) | - | - |
| Precey (50220) | - | - |
| Precorbin (50810) | - | - |
| Pretot (50980) | - | - |
| Pretot Ste Suzanne (50250) | - | - |
| Querqueville (50460) | - | - |
| Quettehou (50630) | - | - |
| Quettetot (50260) | - | - |
| Quettreville Sur Sienne (50660) | - | - |
| Quibou (50750) | - | - |
| Quineville (50310) | - | - |
| Raids (50500) | - | - |
| Rampan (50000) | - | - |
| Rancoudray (50140) | - | - |
| Rauville La Bigot (50121) | - | - |