| 40315 | Manikion | en | | | Reesink (2002) | |
| 50684 | Mangarayi | ŋangiwa | The form /ŋangi/ also occurs (Merlan 1989:110). | | Merlan (1989) | |
| 46696 | Mandobo | eɡe | | | Wester (2014) | |
| 54370 | Mandahuaca | péjha | | | Ramirez (2001) | |
| 44688 | Manchu | imbe | | | Gorelova (2002) | |
| 58310 | Mampruli | ka | | | Kropp Dakubu (1980) | |
| 57066 | Mambay | -˩ru˥, -˩wu˥ | low tone on verb stem | | Anonby (2008) | |
| 51116 | Malayalam | aʋaɭe | | | Asher and Kumari (1997) | |
| 61553 | Malay (Papua Dialect) | dia, de, da di | | | Paauw (2009) | |
| 61329 | Malay (North-Moluccan Dialect) | dia | | | Taylor (1983) | |
| 61409 | Malay (Manado Dialect) | dia | | | Paauw (2009) | |
| 61510 | Malay (Larantuka Dialect) | bicu | dia is neutral, bicu is male, and bica is female. | | Paauw (2009) | |
| 61233 | Malay (Kupang Dialect) | dia | | | Steinhauer (1983) | |
| 61457 | Malay (Banda Dialect) | dia, antua | | | Paauw (2009) | |
| 61281 | Malay (Ambon Dialect) | antua, akang | antua is a polite form, akang is neutral | | Minde (1997) | |
| 61185 | Malay (Alor Dialect) | dia, de, beliau | | | Baird, Klamer & Kratochvíl (2004) | |
| 50204 | Malay | dia | | | Othman and Atmosumarto (1995) | |
| 24542 | Malak-Malak | -ŋayi | | | Birk (1976) | |
| 32514 | Malagasy, plateau | azi | | | Griffiths (1854) | |
| 57546 | Makwe | unáamo | | | Devos (2008) | |
| 36120 | Maklew | ibél | | | Boelaars (1950) | |
| 31474 | Makassarese | ia, =i | | | Jukes (2006) | |
| 42478 | Makalero | kiloo | | | Huber (2011) | |
| 42477 | Makalero | iraku | | | Huber (2011) | |
| 45408 | Maithili | hinka | | | Yadav (1996) | |
| 34170 | Mafea | =a | | | Guérin (2008) | |
| 31543 | Madurese | abaʔna | | | Davies (2010) | |
| 54510 | Maco | ihu | | | Labrada (2016) | |
| 26363 | Macedonian | =go | go is masculine and neuter, ja is feminine. | | Friedman (1993) | |
| 52720 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 61922 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 26754 | Lower Sorbian | jo | jogo is masculine, jo is neuter and ju is feminine. | | Stone (1993b) | |
| 34362 | Lovono | ŋani | | | François (2010) | |
| 33934 | Loniu | iy | | | Hamel (1985) | |
| 34267 | Longgu | ŋaia | | | Hill (1992) | |
| 56550 | Logba (Alakpeti Dialect) | -lɛ́, -nɛ́ | | | Dorvlo (2008) | |
| 50876 | Lingala | yé | /yé/ is in fact the 3s animate form, the 3s inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 34955 | Limilngan | layinijani | | | Harvey (2001) | |
| 44257 | Lepcha | hɯdom | | | Plaisier (2007) | |
| 47732 | Lelepa | - | | | Lecrampe (2014) | |
| 56502 | Lelemi | nì | | | Allan (1973) | |
| 24270 | Latin | id | | | Kennedy (1952) | |
| 22395 | Lardil | niween | | | Ngakulmungan Kangka Leman (1997) | |
| 32287 | Lampung | ia, beliaw(an) | | | Walker (1976) | |
| 41380 | Kwoma | siitana | | | Kooyers (1974) | |
| 27031 | Kwini | wini | | | McGregor (1993) | |
| 44784 | Kwaza | ĩ | | | van der Voort (2004) | |
| 58596 | Kwanja (Njanga Dialect) | wu˧ | | | Robson (2011) | |
| 50588 | Kwamera | in | | | Lindstrom and Lynch (1994) | |
| 62262 | Kuuku Ya'u | ngungaana | | | Thompson (1988) | |
