| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Makum-Babba | Rural | Kintako | Agaie | Niger | 911105 |
| Makuwana | Rural | Dabai | Zuru | Kebbi | 872101 |
| Malam Fatori | Rural | Mobbar | Mobbar | Borno | 602101 |
| Malamsuri | Rural | Mobbar | Mobbar | Borno | 602101 |
| Malisa | Rural | Gwandu | Gwandu | Kebbi | 860102 |
| Mallam Kwanori | Rural | Mobbar | Mobbar | Borno | 602101 |
| Mamti | Rural | Mobbar | Mobbar | Borno | 602101 |
| Mancon Hotel | Urban | Tashar Garkuwa | Yauri | Kebbi | 870231 |
| Manga | Rural | Dabai | Zuru | Kebbi | 872101 |
| Mangori | Rural | Rikoto | Zuru | Kebbi | 872107 |
| Mannar Kaura | Urban | Galadima | Argungu | Kebbi | 861281 |
| Maraban Dako | Rural | Bedi | Zuru | Kebbi | 872104 |
| Marafa | Rural | Danko | Danko | Kebbi | 872104 |
| Marafa | Rural | Argungu(Rural) | Argungu | Kebbi | 861101 |
| Marafa | Rural | Gwandu | Gwandu | Kebbi | 860102 |
| Marafa | Rural | Fakai | Fakai | Kebbi | 872102 |
| Marai | Rural | Dabai | Zuru | Kebbi | 872101 |
| Maraka | Rural | Bagudo | Bagudo | Kebbi | 871101 |
| Marake | Rural | Bagudo | Bagudo | Kebbi | 871101 |
| Mararbba | Rural | Gulu | Lapai | Niger | 911102 |
