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EHMK
| Nombre | Altitud | Zone | Ph. |
|---|
 | Marinda | 984 | Gibijo | 18 |
| Marua | 362 | | 28 |
| Matas del Pardo | 1416 | Montes del Somo | 1 |
| Maza de Pando | 1021 | Ordunte | 19 |
| Mazo Grande | 1165 | Hornijo | 1 |
| Measkoitz | 1016 | | 15 |
| Mehalzu | 648 | | 2 |
| Mello | 629 | | 11 |
| Memaia | 679 | Durangaldea | 29 |
| Mendaur | 1131 | | 57 |
| Mendibel | 1411 | Harsdrra/ Escaliers | 11 |
| Mendibil | 610 | | 10 |
| Mendibil | 549 | | 20 |
| Mendigaña | 1110 | Zarikieta | 13 |
| Mendilatz | 1343 | | 21 |
| Mendixuri | 1194 | | 24 |
| Mendizar | 1323 | | 31 |
| Mendizorrotz | 415 | | 26 |
| Mendurro | 937 | | 17 |
| Mergelu | 912 | | 43 |
| Migoleta | 1406 | | 30 |
| Milpiribil | 1279 | Urkilla | 30 |
| Mondarrain | 749 | | 27 |
| Monjardín | 893 | | 39 |
| Montaño | 319 | | 19 |
| Monte Perdido | 3355 | Ordesa | 27 |
| Montejulio | 998 | | 9 |
| Montejurra | 1044 | | 47 |
| Montemayor | 1103 | Arkamu | 26 |
| Montemayor | 734 | | 11 |
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