| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Ekweiekwu | Rural | Agbo | Abi | Cross River | 543106 |
| Elige | Rural | Nkpolo | Abi | Cross River | 543104 |
| Eligene | Rural | Agbo | Abi | Cross River | 543106 |
| Emenko | Rural | Ebom | Abi | Cross River | 543101 |
| Emina | Rural | Agbo | Abi | Cross River | 543106 |
| Eminekpon | Rural | Agbo | Abi | Cross River | 543106 |
| Eno-Evong | Rural | Ebom | Abi | Cross River | 543101 |
| Ensuokwe | Rural | Ediba | Abi | Cross River | 543102 |
| Enugwema | Rural | Ediba | Abi | Cross River | 543102 |
| Enwetiti | Rural | Ebom | Abi | Cross River | 543101 |
| Epenti | Rural | Ediba | Abi | Cross River | 543102 |
| Epenti-Beach | Rural | Ajere | Abi | Cross River | 543103 |
| Ephoho | Rural | Nkpolo | Abi | Cross River | 543104 |
| Etani | Rural | Agbo | Abi | Cross River | 543106 |
| Ezeke-Emege | Rural | Agbo | Abi | Cross River | 543106 |
| Ezono | Rural | Ediba | Abi | Cross River | 543102 |
| Funaria | Rural | Ebom | Abi | Cross River | 543101 |
| Ibenda I | Rural | Ebom | Abi | Cross River | 543101 |
| Iboiebo | Rural | Agbo | Abi | Cross River | 543106 |
| Idomi | Rural | Idomi | Abi | Cross River | 543105 |
