| Les Petites Dalles (76540) | - | - |
| Les Trois Pierres (76430) | - | - |
| Lestanville (76730) | - | - |
| Lillebonne (76170) | - | - |
| Limesy (76570) | - | - |
| Limpiville (76540) | - | - |
| Lindebeuf (76760) | - | - |
| Lintot (76210) | - | - |
| Lintot Les Bois (76590) | - | - |
| Londinieres (76660) | - | - |
| Longmesnil (76440) | - | - |
| Longroy (76260) | - | - |
| Longueil (76860) | - | - |
| Longuerue (76750) | - | - |
| Longueville Sur Scie (76590) | - | - |
| Louvetot (76490) | - | - |
| Lucy (76270) | - | - |
| Luneray (76810) | - | - |
| Malaunay (76770) | - | - |
| Malleville Les Gres (76450) | - | - |
| Maneglise (76133) | - | - |
| Manehouville (76590) | - | - |
| Maniquerville (76400) | - | - |
| Manneville Es Plains (76460) | - | - |
| Manneville La Goupil (76110) | - | - |
| Mannevillette (76290) | - | - |
| Maromme (76150) | - | - |
| Marques (76390) | - | - |
| Martainville Eprevil (76124) | - | - |
| Martainville Epreville (76116) | - | - |
| Martigny (76880) | - | - |
| Martin Eglise (76370) | - | - |
| Massy (76270) | - | - |
| Mathonville (76680) | - | - |
| Maucomble (76680) | - | - |
| Maulevrier Ste Gertrude (76490) | - | - |
| Mauny (76530) | - | - |
| Mauquenchy (76440) | - | - |
| Mayville (76700) | - | - |
| Melamare (76170) | - | - |
| Melleville (76260) | - | - |
| Menerval (76220) | - | - |
| Menonval (76270) | - | - |
| Mentheville (76110) | - | - |
| Mesangueville (76780) | - | - |
| Mesnieres En Bray (76270) | - | - |
| Mesnil Follemprise (76660) | - | - |
| Mesnil Mauger (76440) | - | - |
| Mesnil Panneville (76570) | - | - |
| Mesnil Raoul (76520) | - | - |
| Mesnil Val (76910) | - | - |
| Meulers (76510) | - | - |
| Millebosc (76260) | - | - |
| Mirville (76210) | - | - |
| Molagnies (76220) | - | - |
| Monchaux Soreng (76340) | - | - |
| Monchy Sur Eu (76260) | - | - |
| Mont Cauvaire (76690) | - | - |
| Mont De L' If (76190) | - | - |
| Mont St Aignan (76130) | - | - |
| Mont St Aignan Cedex (76131) | - | - |
| Mont St Aignan Cedex (76132) | - | - |
| Mont St Aignan Cedex (76139) | - | - |
| Monterolier (76680) | - | - |
| Montigny (76380) | - | - |
| Montivilliers (76290) | - | - |
| Montmain (76520) | - | - |
| Montreuil En Caux (76850) | - | - |
| Montroty (76220) | - | - |
| Montville (76710) | - | - |
| Morgny La Pommeraye (76750) | - | - |
| Morgny La Pommeraye (76128) | - | - |
| Morienne (76390) | - | - |
| Mortemer (76270) | - | - |
| Morville Sur Andelle (76780) | - | - |
| Motteville (76970) | - | - |
| Moulineaux (76530) | - | - |
| Muchedent (76590) | - | - |
| Nesle Hodeng (76270) | - | - |
| Nesle Normandeuse (76340) | - | - |
| Neuf Marche (76220) | - | - |
| Neufbosc (76680) | - | - |
| Neufchatel En Bray (76270) | - | - |
| Neuville Ferrieres (76270) | - | - |
| Neuville Les Dieppe (76370) | - | - |
| Neville (76460) | - | - |
| Nointot (76210) | - | - |
| Nolleval (76780) | - | - |
| Normanville (76640) | - | - |
| Norville (76330) | - | - |
| Notre Dame D Aliermont (76510) | - | - |
| Notre Dame De Bliquetuit (76940) | - | - |
| Notre Dame De Bondeville (76960) | - | - |
| Notre Dame De Gravenchon (76330) | - | - |
| Notre Dame Du Bec (76133) | - | - |
| Notre Dame Du Parc (76590) | - | - |
| Nullemont (76390) | - | - |
| Ocqueville (76450) | - | - |
| Octeville Sur Mer (76930) | - | - |
| Offranville (76550) | - | - |