| Walker, C F | - |
- |
- |
| Walker, George | 28742 | Private | East Lancashire Regiment |
| Walker, James | 203240 | Private | Loyal (North Lancashire) Regiment |
| Walker, Joseph William | S/2967 | L/Corporal | Rifle Brigade |
| Walker, W | - |
- |
- |
| Wall, James | 8257 | Private | King's Own Yorkshire Light Infantry |
| Wallbank, John Samuel | 203978 | Private | Lancashire Fusiliers |
| Walne, J | - |
- |
- |
| Ware, Frederick Joseph | 10753 | Private | East Lancashire Regiment |
| Warner, James | 34629 | Private | Lancashire Fusiliers |
| Watson, John King | 1868 | Corporal | East Lancashire Regiment |
| Weaver, Edward | 35033 | Private | East Lancashire Regiment |
| Webb, Frederick George | 9776 | Private | Manchester Regiment |
| Webster, Alfred | 25082 | Private | East Lancashire Regiment |
| West, John Edward | 5353 | Private | Lancashire Fusiliers |
| Westall, Joseph | 5829 | Private | East Lancashire Regiment |
| Weymes, Jack | 2380 | Private | Loyal (North Lancashire) Regiment |
| Whipp, James | 26719 | Private | Lancashire Fusiliers |
| Whipp, John | 200330 | Private | East Lancashire Regiment |
| White, Joseph | 14572 | Private | King's Own (Royal Lancaster) Regiment |
| Whitehead, J | - |
- |
- |
| Whiteside, R H | - |
- |
- |
| Whittaker, William Henry | 14536 | Private | King's Own (Royal Lancaster) Regiment |
| Wildman, James Martin | 236062 | Private | Northumberland Fusiliers |
| Wilkinson, E | - |
- |
- |
| Wilkinson, Edward Cowgill | 36510 | L/Corporal | West Yorkshire Regiment |
| Willacy, Robert MM | 42363 | Sergeant | Bedfordshire Regiment |
| Willett, Charles | 17434 | Private | Coldstream Guards |
| Wilson, Albert | 31087 | Private | Loyal (North Lancashire) Regiment |
| Wilson, Victor | 13640 | Private | King's Own (Royal Lancaster) Regiment |
| Wilson, W | - |
- |
- |
| Wilson, William Caddy | 16939 | Private | Cameronians (Scottish Rifles) |
| Wood, Charles | 18369 | Private | Grenadier Guards |
| Wood, Fred | 59217 | Corporal | Manchester Regiment |
| Wood, Isaac | 200760 | Company Sergeant Major | East Lancashire Regiment |
| Wood, W | - |
- |
- |
| Woodworth, Anthony Francis | 5278 | Private | East Lancashire Regiment |
| Worden, Arthur | 302789 | Private | Manchester Regiment |
| Wright, F W | - |
- |
- |
| Wrigley, George | 25125 | Private | Border Regiment |
| Wrigley, James Henry | 22136 | Private | Queen's Own (Royal West Kent) Regiment |
| Wrigley, T | - |
- |
- |