| Code | Libellé |
|---|---|
| 32257 | Mirannes |
| 32258 | Mirepoix |
| 32260 | Monbardon |
| 32261 | Monblanc |
| 32262 | Monbrun |
| 32263 | Moncassin |
| 32264 | Monclar |
| 32265 | Monclar-sur-Losse |
| 32266 | Moncorneil-Grazan |
| 32267 | Monferran-Plavès |
| 32268 | Monferran-Savès |
| 32269 | Monfort |
| 32270 | Mongausy |
| 32271 | Monguilhem |
| 32272 | Monlaur-Bernet |
| 32273 | Monlezun |
| 32274 | Monlezun-d'Armagnac |
| 32275 | Monpardiac |
| 32276 | Montadet |
| 32277 | Montamat |
| 32278 | Montaut |
| 32279 | Montaut-les-Créneaux |
| 32280 | Mont-d'Astarac |
| 32281 | Mont-de-Marrast |
| 32282 | Montégut |
| 32283 | Montégut-Arros |
| 32284 | Montégut-Savès |
| 32285 | Montesquiou |
| 32286 | Montestruc-sur-Gers |
| 32287 | Monties |
| 32288 | Montiron |
| 32289 | Montpézat |
| 32290 | Montréal |
| 32291 | Mormès |
| 32292 | Mouchan |
| 32293 | Mouchès |
| 32294 | Mourède |
| 32295 | Nizas |
| 32296 | Nogaro |
| 32297 | Noilhan |
| 32298 | Nougaroulet |
| 32299 | Noulens |
| 32300 | Orbessan |
| 32301 | Ordan-Larroque |
| 32302 | Ornézan |
| 32303 | Pallanne |
| 32304 | Panassac |
| 32305 | Panjas |
| 32306 | Pauilhac |
| 32307 | Pavie |