| Locality | Post Code |
|---|---|
| Lower Hartwell | HP17 8NR |
| Ludgershall | HP18 |
| Lye Green | HP5 |
| Maids Moreton | MK18 |
| Marlow | SL7 |
| Marsh | HP17 |
| Marsh Gibbon | OX27 |
| Marshgate Trading Estate | SL6 0ND |
| Marsworth | HP23 |
| Meadle | HP17 |
| Medmenham | SL7 |
| Mentmore | LU7 |
| Middle Claydon | MK18 |
| Middlegreen | SL3 6BZ, SL3 6DA |
| Monks Risborough | HP27 |
| Mop End | HP7 |
| Murcott | OX5 |
| Mursley | MK17 |