| 32277 | Lampung | ia, beliaw(an) | | | Walker (1976) | |
| 22385 | Lardil | niya | | | Ngakulmungan Kangka Leman (1997) | |
| 24260 | Latin | is | | | Kennedy (1952) | |
| 56508 | Lelemi | àŋu | | | Allan (1973) | |
| 43055 | Lelepa | nae | | | Lecrampe (2014) | |
| 43099 | Lelepa | nae | | | Lecrampe (2014) | |
| 44263 | Lepcha | hɯ | | | Plaisier (2007) | |
| 61991 | Letyi-Lejti | nhinyala | | | Blake et al. (2011) | |
| 34945 | Limilngan | wayinijani | | | Harvey (2001) | |
| 50882 | Lingala | yé | /yé/ is in fact the 3s animate form, the 3s inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 58124 | Lobi | a | | | Maïmouna (2007) | |
| 56556 | Logba (Alakpeti Dialect) | ɔlɛ́ | | | Dorvlo (2008) | |
| 34251 | Longgu | ŋaia | | | Hill (1992) | |
| 33924 | Loniu | iy | | | Hamel (1985) | |
| 34352 | Lovono | ŋani | | | François (2010) | |
| 26746 | Lower Sorbian | won | | | Stone (1993b) | |
| 61916 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 52726 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 26353 | Macedonian | toj | toj is masculine, toa is neuter, taa is feminine. | | Friedman (1993) | |
| 54515 | Maco | ite | | | Labrada (2016) | |
| 31533 | Madurese | abaʔna | | | Davies (2010) | |
| 34158 | Mafea | nna | | | Guérin (2008) | |
| 45414 | Maithili | i | | | Yadav (1996) | |
| 33700 | Makalero | kiloo | | | Huber (2011) | |
| 33701 | Makalero | iraku | | | Huber (2011) | |
| 31464 | Makassarese | ia, na= | | | Jukes (2006) | |
| 36126 | Maklew | ib | | | Boelaars (1950) | |
| 57552 | Makwe | náame | | | Devos (2008) | |
| 32504 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 24532 | Malak-Malak | yöntön | | | Birk (1976) | |
| 50210 | Malay | dia | | | Othman and Atmosumarto (1995) | |
| 61191 | Malay (Alor Dialect) | dia, de, beliau | | | Baird, Klamer & Kratochvíl (2004) | |
| 61287 | Malay (Ambon Dialect) | dia | | | Minde (1997) | |
| 61463 | Malay (Banda Dialect) | dia, antua | | | Paauw (2009) | |
| 61239 | Malay (Kupang Dialect) | dia | | | Steinhauer (1983) | |
| 61516 | Malay (Larantuka Dialect) | dia | | | Paauw (2009) | |
| 61415 | Malay (Manado Dialect) | dia | | | Paauw (2009) | |
| 61335 | Malay (North-Moluccan Dialect) | dia | | | Taylor (1983) | |
| 61559 | Malay (Papua Dialect) | dia, de, da di | | | Paauw (2009) | |
| 51122 | Malayalam | aʋan̪ | The form /iʋan̪/ is also listed (Asher and Kumari 1997:258). | | Asher and Kumari (1997) | |
| 51786 | Malecu | niti | | | Constenla Umaña (1998) | |
| 57072 | Mambay | du˥ | | | Anonby (2008) | |
| 58316 | Mampruli | u | | | Kropp Dakubu (1980) | |
| 44694 | Manchu | i | | | Gorelova (2002) | |
| 54376 | Mandahuaca | nijha | | | Ramirez (2001) | |
| 42912 | Mandarin | tā | | | Hyslop (2014) | |
| 46702 | Mandobo | eɡe | | | Wester (2014) | |
| 50690 | Mangarayi | ɳaɾiwa | | | Merlan (1989) | |
| 40321 | Manikion | en | | | Reesink (2002) | |
| 41886 | Mansim | nenu | | | Reesink (2002) | |
