| 24473 | Maranunggu | ŋankuñ | | | Tryon (1970) | |
| 25153 | Mara | ŋayi | ṇaŋgayi is masculine, ŋayi is feminine and n-ga-yi is neuter. | | Heath (1981) | |
| 50637 | Maori | ia | | | Harlow (1996) | |
| 41881 | Mansim | nenu | | | Reesink (2002) | |
| 40316 | Manikion | en | | | Reesink (2002) | |
| 50685 | Mangarayi | ŋaɭiwa | | | Merlan (1989) | |
| 46697 | Mandobo | eɡe | | | Wester (2014) | |
| 54371 | Mandahuaca | péjha | | | Ramirez (2001) | |
| 44689 | Manchu | i | | | Gorelova (2002) | |
| 58311 | Mampruli | ka | | | Kropp Dakubu (1980) | |
| 57067 | Mambay | du˥ | | | Anonby (2008) | |
| 51117 | Malayalam | aʋaɭ | The form /iʋaɭ/ is also listed (Asher and Kumari 1997:258). | | Asher and Kumari (1997) | |
| 61554 | Malay (Papua Dialect) | dia, de, da di | | | Paauw (2009) | |
| 61330 | Malay (North-Moluccan Dialect) | dia | | | Taylor (1983) | |
| 61410 | Malay (Manado Dialect) | dia | | | Paauw (2009) | |
| 61511 | Malay (Larantuka Dialect) | bicu | dia is neutral, bicu is male, and bica is female. | | Paauw (2009) | |
| 61234 | Malay (Kupang Dialect) | dia | | | Steinhauer (1983) | |
| 61458 | Malay (Banda Dialect) | dia, antua | | | Paauw (2009) | |
| 61282 | Malay (Ambon Dialect) | antua, akang | antua is a polite form, akang is neutral | | Minde (1997) | |
| 61186 | Malay (Alor Dialect) | dia, de, beliau | | | Baird, Klamer & Kratochvíl (2004) | |
| 50205 | Malay | dia | | | Othman and Atmosumarto (1995) | |
| 24541 | Malak-Malak | nöntön | | | Birk (1976) | |
| 32513 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 57547 | Makwe | unáamo | | | Devos (2008) | |
| 36121 | Maklew | ib | | | Boelaars (1950) | |
| 31473 | Makassarese | ia, =i | | | Jukes (2006) | |
| 42479 | Makalero | iraku | | | Huber (2011) | |
| 42480 | Makalero | kiloo | | | Huber (2011) | |
| 45409 | Maithili | i | | | Yadav (1996) | |
| 34169 | Mafea | nna | | | Guérin (2008) | |
| 31542 | Madurese | abaʔna | | | Davies (2010) | |
| 54511 | Maco | ihu | | | Labrada (2016) | |
| 26362 | Macedonian | toa | toj is masculine, toa is neuter, taa is feminine. | | Friedman (1993) | |
| 52721 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 61921 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 26753 | Lower Sorbian | wono | won is masculine, wono is neuter and wona is feminine. | | Stone (1993b) | |
| 34361 | Lovono | ŋani | | | François (2010) | |
| 33933 | Loniu | iy | | | Hamel (1985) | |
| 34265 | Longgu | ŋaia | | | Hill (1992) | |
| 56551 | Logba (Alakpeti Dialect) | iyɛ́ | | | Dorvlo (2008) | |
| 50877 | Lingala | yé | /yé/ is in fact the 3s animate form, the 3s inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 34954 | Limilngan | layinijani | | | Harvey (2001) | |
| 44258 | Lepcha | hɯ | | | Plaisier (2007) | |
| 47733 | Lelepa | - | | | Lecrampe (2014) | |
| 56503 | Lelemi | àni | | | Allan (1973) | |
| 24269 | Latin | id | | | Kennedy (1952) | |
| 22394 | Lardil | niya | | | Ngakulmungan Kangka Leman (1997) | |
| 32286 | Lampung | ia, beliaw(an) | | | Walker (1976) | |
| 41381 | Kwoma | siita | | | Kooyers (1974) | |
| 27030 | Kwini | wini | | | McGregor (1993) | |
