| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Baleri | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Bali Rah | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Bandare | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Bang | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Banganje | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Bankuwe | Rural | B/kaltin | Kaltungo | Gombe | 770117 |
| Bayan Kori | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Bayutse | Rural | B/kaltin | Kaltungo | Gombe | 770117 |
| Beduwanghi | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Befili | Rural | Wange | Kaltungo | Gombe | 770115 |
| Befingre | Rural | Baule | Kaltungo | Gombe | 770114 |
| Befute | Rural | Baule | Kaltungo | Gombe | 770114 |
| Behamme | Rural | Wange | Kaltungo | Gombe | 770115 |
| Bekitang | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Bekuhe | Rural | Wange | Kaltungo | Gombe | 770115 |
| Bekum | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Bekundi | Rural | B/kaltin | Kaltungo | Gombe | 770117 |
| Bekune | Rural | B/kaltin | Kaltungo | Gombe | 770117 |
| Bekuntin | Rural | Wange | Kaltungo | Gombe | 770115 |
| Bekwa | Rural | Wange | Kaltungo | Gombe | 770115 |
