| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Ukwop-Uyiere | Rural | Egup-Ipa | Akampa | Cross River | 542109 |
| Umari | Rural | Egup-Ipa | Akampa | Cross River | 542109 |
| Umoubon | Rural | Erei | Akampa | Cross River | 542112 |
| Unoikengo | Rural | Egup-Ipa | Akampa | Cross River | 542109 |
| Urambok | Rural | Ubang-Hara | Akampa | Cross River | 542111 |
| Urugban | Rural | Erei | Akampa | Cross River | 542112 |
| Usang Ikpa | Rural | North West (Ito) | Akampa | Cross River | 542110 |
| Usiere | Rural | North West (Ito) | Akampa | Cross River | 542110 |
| Utambara Ito | Rural | North West (Ito) | Akampa | Cross River | 542110 |
| Utumua | Rural | Umon | Akampa | Cross River | 542108 |
| Uwet | Rural | Uyanga | Akampa | Cross River | 542104 |
| Uyanga | Rural | Uyanga | Akampa | Cross River | 542104 |
| Uyanga Abakpa | Rural | Uyanga | Akampa | Cross River | 542104 |
| Uyor Eyai | Rural | Ubang-Hara | Akampa | Cross River | 542111 |
