| Davies, Joseph Samuel | 200402 | Private | East Lancashire Regiment |
| Davies, Thomas Evan | 16815 | Private | King's Shropshire Light Infantry |
| Davies, Wilfred | 41781 | Private | Lancashire Fusiliers |
| Davis, William | 200071 | Private | East Lancashire Regiment |
| Dean, Edward | 50349 | Private | South Lancashire Regiment (PWV) |
| Demain, Fred Stowell | 92638 | Gunner | Royal Artillery |
| Dennett, Walter | 1444 | L/Corporal | East Lancashire Regiment |
| Derham, J | - |
- |
- |
| Derham, Thomas | 8057 | Private | Lancashire Fusiliers |
| Devaney, Michael | 2169 | Private | East Lancashire Regiment |
| Dewhurst, Henry | 61428 | Private | Royal Army Medical Corps |
| Dewhurst, John | 57653 | Private | Manchester Regiment |
| Dewhurst, John James | 12114 | Private | East Lancashire Regiment |
| Dickinson, Bernard | 37747 | Private | East Lancashire Regiment |
| Dickinson, William | 40670 | Private | East Lancashire Regiment |
| Dixon, Ernest | C/68 | Rifleman | King's Royal Rifle Corps |
| Dixon, John Dobson | 50383 | Private | Suffolk Regiment |
| Douglas, Earl | 1809 | Private |
East Lancashire Regiment |
| Downham, John Ingram | 2211 | Private | East Lancashire Regiment |
| Duckett, Leo | S/11137 | Private | Seaforth Highlanders |
| Duckett, Robert | 202926 | Private | East Lancashire Regiment |
| Duckworth, Frederick | 17125 | Private | East Lancashire Regiment |
| Duckworth, John | 18815 | L/Corporal | Loyal (North Lancashire) Regiment |
| Duerden, John W | 33217 | Private | Royal Army Medical Corps |
| Dugdale, John | 37797 | Private | Leicestershire Regiment |