| MacDermott, William | 1454350 | Gunner | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| MacDonald, Eutance James |
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Captain | Merchant Navy |
| McDonnell, Patrick |
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Private | East Lancashire Regiment |
| McDuff, George |
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Fusilier | Northumberland Fusiliers |
| McGeorge, John |
3387341
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Private | East Lancashire Regiment |
| McGuire, Robert Geoffrey |
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Corporal | Royal Marines |
| MacKenzie, Alan James | 143701 | Captain | East Lancashire Regiment |
| McKay, Joseph Leslie |
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Gunner | 5th Field Regiment, Royal Artillery |
| McNiff, Joseph |
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Driver | Royal Army Service Corps |
| McNulty, Robert |
798254
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Bombardier | Royal Artillery |
| Magnall, Edward | 2756464 | Private | Black Watch |
| Maiden, Daniel |
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Gunner | Royal Artillery |
| Maiden, Corneilus |
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L/Bombardier | Royal Artillery |
| Maiden, Granville |
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| Maiden, Joseph | 2876682 | Corporal | Royal Military Police |
| Makin, Albert | 3856033 | Private | 2nd Battalion, Loyal (North Lancashire) Regiment |
| Marden, Hedley V. |
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L/Bombardier | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| Marshall, Wilfred | 1480138 | Flight Sergeant | Royal Air Force |
| Martin, Robert William | 1053481 | Leading Aircraftsman | 84 Squadron, Royal Air Force |
| Mates, John |
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| Mates, John Edward |
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Gunner | Royal Artillery |
| Mather, Gerald | 3783796 | L/Corporal | South Lancashire Regiment |
| Mathieson, Irving | 14323056 | Private | Hampshire Regiment |
| Maylor, Goerge Edward |
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Private | Royal Army Medical Corps |
| Merrifield, Clinton | 3387461 | Private | Royal Army Ordnance Corps |
| Merrin, Jack | 1300317 | Corporal | 605 Squadron, Royal Air Force |
| Midgley, J. R. | 3594123 | Private | Border Regiment |
| Mignot, E. W. | 2185537 | Private | Pioneer Corps |
| Miles, Alan |
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Private | Royal Army Ordnance Corps |
| Millar, A. |
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Gunner | Royal Artillery |
| Milnes, Lewis | 1738672 | Gunner | Royal Artillery |
| Moffatt, William | 3599013 | Private | Border Regiment |
| Moore, E |
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Stoker | Royal Navy |
| Morris, James | 858705 | Gunner | 154 Battery, 52 Light AA Regiment, Royal Artillery |
| Morton, Thomas, | 3855641 | Private | 2nd Battalion, Loyal (North Lancashire) Regiment |
| Mottram, H. | 4127015 | Private | Cheshire Regiment |
| Murray, Gerald |
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Gunner | Royal Artillery |