| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Ugba | Urban | Army Barracks | Makurdi | Benue | 970212 |
| Ugbaba Cr. | Urban | G.R.A | Makurdi | Benue | 970211 |
| Ulayi St. | Urban | Wurukum | Makurdi | Benue | 970222 |
| Uru Rd. | Urban | Kokoroo | Makurdi | Benue | 972211 |
| Ushongo St. | Urban | High Level Ass. Vill. | Makurdi | Benue | 970221 |
| Uve | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Vandekya St. | Urban | High Level Ass. Vill. | Makurdi | Benue | 970221 |
| Wamkor | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Wukari | Urban | Wurukum | Makurdi | Benue | 970222 |
| Yaiko | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
| Yandev St. | Urban | Wadata | Makurdi | Benue | 970261 |
| Yobe S St. | Urban | Wadata | Makurdi | Benue | 970261 |
| Zakibian St. | Urban | Wadata | Makurdi | Benue | 970261 |
| Zaria Way | Urban | Unijos Campis | Makurdi | Benue | 970231 |
| Zion | Urban | Wurukum | Makurdi | Benue | 970222 |
| Zongo | Rural | Makurdi (Rural) | Makurdi | Benue | 970101 |
