| 29549 | Korowai | yekhenép | | | van Enk and de Vries (1997) | |
| 28997 | Kristang | olotu | | | Baxter (1988) | |
| 28166 | Kuku Yalanji | jana | | | Patz (2002) | |
| 24221 | Kunja / Bondobol | ɸɪ | | | Doehler spreadsheet | |
| 27050 | Kwini | bɨrreni | | | McGregor (1993) | |
| 32306 | Lampung | tian | | | Walker (1976) | |
| 22414 | Lardil | bili | | | Ngakulmungan Kangka Leman (1997) | |
| 24289 | Latin | eae | | | Kennedy (1952) | |
| 34974 | Limilngan | wiyinijani | | | Harvey (2001) | |
| 34310 | Longgu | gira | | | Hill (1992) | |
| 34311 | Longgu | ara | | | Hill (1992) | |
| 33953 | Loniu | sɛh | | | Hamel (1985) | |
| 34381 | Lovono | detu | | | François (2010) | |
| 26768 | Lower Sorbian | woni | | | Stone (1993b) | |
| 26382 | Macedonian | tie | | | Friedman (1993) | |
| 31562 | Madurese | abaʔna kabbi | | | Davies (2010) | |
| 34203 | Mafea | nira | | | Guérin (2008) | |
| 33757 | Makalero | uera(laa) | | | Huber (2011) | |
| 33755 | Makalero | kilooraa | | | Huber (2011) | |
| 33756 | Makalero | irakulaa | | | Huber (2011) | |
| 31493 | Makassarese | ia | | | Jukes (2006) | |
| 32550 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 32551 | Malagasy, plateau | izareo | | | Griffiths (1854) | |
| 24561 | Malak-Malak | wöřöntön | | | Birk (1976) | |
| 25173 | Mara | wuluyi | | | Heath (1981) | |
| 24493 | Maranunggu | wiʈa | | | Tryon (1970) | |
| 28446 | Martuthunira | pulaṇa | | | Dench (1995) | |
| 31045 | Mathi-Mathi | θana | | | Blake et al. (2011) | |
| 39497 | Mauwake | wi | | | Berghäll (2010) | |
| 33658 | Mauwake | wi | | | Berghäll (2010) | |
| 24153 | Mblafe | ɸɪ | | | Doehler, Christian () | |
| 35436 | Menya | qu | | | Whitehead (2004) | |
| 39703 | Mian | íli- | | | Fedden (2007) | |
| 39917 | Mian | í- | | | Fedden (2007) | |
| 30799 | Mian | íli- | | | Fedden (2007) | |
| 30798 | Mian | í- | | | Fedden (2007) | |
| 30797 | Mian | í | | | Fedden (2007) | |
| 39702 | Mian | í- | | | Fedden (2007) | |
| 39916 | Mian | í | | | Fedden (2007) | |
| 39701 | Mian | í | | | Fedden (2007) | |
| 39918 | Mian | íli- | | | Fedden (2007) | |
| 31164 | Moken | ʔolaaŋ | | | Veena (1980) | |
| 35164 | Moskona | eri | | | Gravelle (2010) | |
| 34770 | Muna | andoa | | | van den Berg (1989) | |
| 25512 | Muruwari | thana | | | Oates (1988) | |
| 30455 | Nabak | ekŋen | | | Fabian et al. (1998) | |
| 22346 | Nambu | bä | | | Evans (2013) | |
| 29133 | Ndjébbana | barayabba | | | McKay (2000) | |
| 26152 | Neme | bæ | | | Evans (2012) | |
| 22204 | Nen | bä | | | Evans (2013) | |
