| 34746 | Muna | anoa | | | van den Berg (1989) | |
| 35140 | Moskona | ofa | | | Gravelle (2010) | |
| 31134 | Moken | ʔolaaŋ | | | Veena (1980) | |
| 31133 | Moken | ñaa | | | Veena (1980) | |
| 30736 | Mian | ó | | | Fedden (2007) | |
| 30738 | Mian | ólo- | | | Fedden (2007) | |
| 39856 | Mian | ó- | | | Fedden (2007) | |
| 39857 | Mian | ólo- | | | Fedden (2007) | |
| 39641 | Mian | ó- | | | Fedden (2007) | |
| 39640 | Mian | ó | | | Fedden (2007) | |
| 30737 | Mian | ó- | | | Fedden (2007) | |
| 39855 | Mian | ó | | | Fedden (2007) | |
| 39642 | Mian | ólo- | | | Fedden (2007) | |
| 35412 | Menya | ki | | | Whitehead (2004) | |
| 24129 | Mblafe | ɸɪ | | | Doehler, Christian () | |
| 39461 | Mauwake | (w)o | | | Berghäll (2010) | |
| 33622 | Mauwake | (w)o | | | Berghäll (2010) | |
| 31023 | Mathi-Mathi | ŋunði | | | Blake et al. (2011) | |
| 24469 | Maranunggu | ŋaŋuñ | | | Tryon (1970) | |
| 25149 | Mara | ŋayi | | | Heath (1981) | |
| 24537 | Malak-Malak | nöntön | | | Birk (1976) | |
| 32509 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 31469 | Makassarese | ia | | | Jukes (2006) | |
| 33710 | Makalero | iraku | | | Huber (2011) | |
| 33709 | Makalero | kiloo | | | Huber (2011) | |
| 34164 | Mafea | nna | | | Guérin (2008) | |
| 31538 | Madurese | abaʔna | | | Davies (2010) | |
| 26358 | Macedonian | taa | | | Friedman (1993) | |
| 26750 | Lower Sorbian | wona | | | Stone (1993b) | |
| 34357 | Lovono | ŋani | | | François (2010) | |
| 33929 | Loniu | iy | | | Hamel (1985) | |
| 34260 | Longgu | e | | | Hill (1992) | |
| 34259 | Longgu | ŋaia | | | Hill (1992) | |
| 34950 | Limilngan | layinijani | | | Harvey (2001) | |
| 24265 | Latin | ea | | | Kennedy (1952) | |
| 22390 | Lardil | niya | | | Ngakulmungan Kangka Leman (1997) | |
| 32282 | Lampung | ia | | | Walker (1976) | |
| 27026 | Kwini | āni | | | McGregor (1993) | |
| 24197 | Kunja / Bondobol | ɸɪ | | | Doehler spreadsheet | |
| 28142 | Kuku Yalanji | ɲulu | | | Patz (2002) | |
| 28973 | Kristang | e | | | Baxter (1988) | |
| 39313 | Korowai | yu | | | van Enk and de Vries (1997) | |
| 29496 | Korowai | yu | | | van Enk and de Vries (1997) | |
| 29495 | Korowai | yup | | | van Enk and de Vries (1997) | |
| 39314 | Korowai | yup | | | van Enk and de Vries (1997) | |
| 24065 | Komnzo | ɸi | | | Doehler () | |
| 31606 | Kombai | khe | | | de Vries (1993) | |
| 34882 | Kodeoha | iee | | | Mead (1999) | |
| 29942 | Kobon | nipe | | | Davies (1981) | |
| 39118 | Kobon | ne | | | Davies (1981) | |
