| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Botatong | Rural | Eastern Boki | Boki | Cross River | 551107 |
| Buanchor | Rural | Boje | Boki | Cross River | 551106 |
| Buchan-Etebong | Rural | Nde | Boki | Cross River | 551104 |
| Buchan-Unya | Rural | Nde | Boki | Cross River | 551104 |
| Bukumaya | Rural | Southern Etung | Boki | Cross River | 551103 |
| Bulkalum | Rural | Eastern Boki | Boki | Cross River | 551107 |
| Bumaji | Rural | Eastern Boki | Boki | Cross River | 551107 |
| Busanfuna | Rural | Southern Etung | Boki | Cross River | 551103 |
| Buya | Rural | Southern Etung | Boki | Cross River | 551103 |
| Damere | Rural | Boje | Boki | Cross River | 551106 |
| Dishighua | Rural | Osokom | Boki | Cross River | 551111 |
| Eban | Rural | Osokom | Boki | Cross River | 551111 |
| Ebulkunda | Rural | Ofutop | Boki | Cross River | 551108 |
| Edor | Rural | Abawyum | Boki | Cross River | 551110 |
| Effraya | Rural | Northern Etung | Boki | Cross River | 551102 |
| Egbahente | Rural | Akpara-Bong | Boki | Cross River | 551105 |
| Egbaja | Rural | NTA | Boki | Cross River | 551109 |
| Egbanga | Rural | NTA | Boki | Cross River | 551109 |
| Egbugbe | Rural | Osokom | Boki | Cross River | 551111 |
| Ejor | Rural | NTA | Boki | Cross River | 551109 |
