- Machine Shop, Manhattan
- Machine Shop & Tool Repair Service, Manhattan
- Machinery And Equipment Manufacturers, Manhattan
- Machinery, Supplies & Equipment - Business Production Related, Manhattan
- Machinery, Supplies & Equipment - Business Supplies Related, Manhattan
- Machinery, Supplies & Equipment - Construction & Contractor Related, Manhattan
- Magazine & Newspaper Stands, Manhattan - Dealers & Distributors
- Mailbox Rental Services, Manhattan
- Mailboxes Retail, Manhattan
- Mailing, Delivery & Courier Service, Manhattan
- Maintenance, Cleaning & Sanitation, Manhattan
- Major Appliances, Manhattan - Household & Kitchen
- Malls & Shopping Centers, Manhattan
- Management Consultants & Services, Manhattan
- Manicurists & Pedicurists, Manhattan
- Manufactured & Mobile Homes Set Ups & Tear Downs, Manhattan
- Manufacturers Agents & Representatives, Manhattan
- Manufacturers Representative, Manhattan - Reps, Independent Sales Representative, Sales Agent, etc
- Manufacturing, Manhattan
- Map Publishers & Printers, Manhattan
- Mapping & Topographical Services, Manhattan
- Marinas & Marina Services, Manhattan
- Marriage & Family Counselors, Manhattan
- Martial Arts & Self Defense Schools, Manhattan
- Mary Kay Cosmetics, Manhattan
- Masonry Contractors, Manhattan - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Manhattan
- Massage Equipment & Supplies, Manhattan
- Massage Therapists & Professional, Manhattan
- Massage Therapy, Manhattan
- Mastectomy Apparel, Forms, Prostheses & Supplies, Manhattan
- Mechanical Contractors, Manhattan - Install, Service & Repair
- Medical & Dental Management, Manhattan
- Medical Alert Systems, Manhattan - Medical Alarms - PERS
- Medical Billing Services, Manhattan
- Medical Diagnostic Clinics, Manhattan - Clinical Labs & Centers
- Medical Equipment, Supplies, Devices & Instruments - Repair & Service, Manhattan
- Medical Groups & Clinics, Manhattan - Medical & Health Centers
- Medical Supplies & Equipment, Manhattan
- Membership Sports & Recreation Clubs, Manhattan
- Men's & Boys Clothing & Accessories Stores, Manhattan
- Men's Clothing Stores, Manhattan - Clothes & Accessories
- Mennonite Church, Manhattan
- Mens & Boys Jeans & Western Wear Stores, Manhattan
- Mental Health Clinics, Manhattan - Treatment Centers
- Mental Health Specialists, Manhattan - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandise Sales Events, Manhattan
- Merchandising & Marketing Consultants, Manhattan
- Merle Norman Cosmetics, Manhattan
- Metal Buildings, Manhattan - Wood Buildings
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- Metal Buildings, Manhattan - Kits, Homes, Steel Buildings, etc
- Metal Distributors, Manhattan
- Metal Repair Service & Blacksmith, Manhattan - Iron Works
- Metal Services, Manhattan
- Metal Working Machinery, Manhattan
- Metaphysical Churches, Manhattan
- Methodist Church, Manhattan
- Mexican Restaurants, Manhattan
- Mildew Removal & Control, Manhattan - Mold Removal
- Military Supplies, Manhattan
- Mini & Self Storage, Manhattan
- Mining, Manhattan
- Miscellaneous Business Credit Institutions & Services, Manhattan
- Miscellaneous Business Product Repair, Manhattan
- Miscellaneous Household Item Repair, Manhattan
- Miscellaneous Business Services, Manhattan
- Miscellaneous Government, Manhattan
- Miscellaneous Industry, Manhattan
- Miscellaneous Manufacturing, Manhattan
- Miscellaneous Personal Services, Manhattan
- Miscellaneous Photographers, Manhattan
- Miscellaneous Professional, Manhattan
- Mobile Home Contractors, Manhattan
- Mobile Home Improvements & Repairs, Manhattan
- Mobile Home Parks & Communities , Manhattan
- Mobile Homes for Rent & Lease, Manhattan
- Modular & Mobile Homes For Sale, Manhattan - Manufactured Homes Sale & Service
- Mongolian Restaurants, Manhattan
- Monuments, Tombstones, Markers & Memorials, Manhattan
- Mortgage Bankers & Correspondents, Manhattan
- Mortgage Companies, Manhattan
- Motor Vehicle, Manhattan
- Motor Vehicle Rental & Leasing, Manhattan
- Motorcycle & Motor Scooters Dealers, Repair & Service, Manhattan
- Motorcycle Parts, Accessories & Dealers, Manhattan
- Motorcycle Repair & Service, Manhattan
- Movie Theaters, Manhattan
- Moving & Storage Supplies & Equipment, Manhattan
- Moving Companies, Manhattan
- Moving Supplies & Equipment Rental, Manhattan
- Moving Truck Rental , Manhattan
- Mowing Service, Manhattan
- Muffler Shop & Exhaust Systems, Manhattan
- Museums, Manhattan
- Music, Manhattan
- Musical Instrument Rental, Manhattan - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Manhattan
- Musical Instruments - Guitars, Manhattan
- Musical Instruments Repair, Sales & Service, Manhattan
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