| Manley, John | 39776 | Private | Lancashire Fusiliers |
| Marchant, Richard Vincent | 21928 | Private | King's Own (Royal Lancaster) Regiment |
| Marshall, Edward | 200163 | Sergeant | East Lancashire Regiment |
| Martin, Richard | 106626 | Gunner | Royal Garrison Artillery |
| Mashiter, George | 2306 | Private | East Lancashire Regiment |
| Mason, J | - | - | - |
| McHale, James | 9076 | Rifleman | King's Royal Rifle Corps |
| McHale, Patrick | 260054 | Private | Border Regiment |
| McHale, Patrick | 16941 | Private | Cameronians (Scottish Rifles) |
| McMillan, William | 202863 | L/Corporal | Norfolk Regiment |
| McNicholls, John | 5805 | Company Sergeant Major | King's Royal Rifle Corps |
| McNicholls, T | - | - | - |
| Mennell, William Edwin | 473 | Trooper | Household Battalion |
| Miller, John | R/15293 | Rifleman | King's Royal Rifle Corps |
| Millman, Tom | 18139 | L/Corporal | East Lancashire Regiment |
| Moon, Joseph | 40924 | Private | Worcestershire Regiment |
| Moore, Thomas | 201021 | Sergeant | East Lancashire Regiment |
| Moorehouse, William | 28699 | Private | King's (Liverpool) Regiment |
| Morley, John | 7897 | Private | East Lancashire Regiment |
| Mumby, John William Tann | 13116 | Private | King's Own (Royal Lancaster) Regiment |
| Murray, Dominic Austin | 40516 | Private | York and Lancaster Regiment |
| Musgrove, Henry | 21851 | Private | King's Own (Royal Lancaster) Regiment |
| Musgrove, H J C | - | - | - |
| Musgrove, Thomas | 29629 | Private | Loyal (North Lancashire) Regiment |
| Musson, A W | - |
Lieutenant | Royal Army Medical Corps |
| Myres, Robinson | 12726 | Sergeant | East Lancashire Regiment |