| Name | Country | Feature class | Latitude | Longitude | |
|---|---|---|---|---|---|
3101  | Matande Hill Matande,Matande Hill | Nigeria, Taraba State | ridge(s) | N 7° 3′ 52'' | E 10° 57′ 8'' |
3102  | Marina Marina,QNN | Nigeria, Kebbi Arewa Dandi > Chibike | populated place | N 12° 23′ 26'' | E 3° 51′ 11'' |
| 3103 | Maribi Hill Marbi,Maribi Hill | Nigeria, Zamfara State Tsafe > Keta | hill elevation 712m | N 11° 51′ 6'' | E 6° 42′ 11'' |
3104  | Marama Hill Forest Reserve | Nigeria, | forest reserve | N 10° 25′ 0'' | E 12° 12′ 0'' |
| 3105 | Manu Forest Reserve | Nigeria, Sokoto | forest reserve | N 13° 39′ 3'' | E 4° 51′ 47'' |
| 3106 | Mangule Mangele,Mangule,Mongele | Nigeria, Borno State Bama > Gulumba | populated place | N 11° 38′ 2'' | E 14° 6′ 20'' |
| 3107 | Mangala Mangala,Mangla Hill | Nigeria, Adamawa Jada | mountain | N 8° 38′ 42'' | E 11° 59′ 31'' |
| 3108 | Dutsin Mangada Hill Dutsin Mangada,Dutsin Mangada Hill | Nigeria, Borno State Biu > Miringa | hill | N 10° 47′ 23'' | E 12° 8′ 1'' |
| 3109 | Mando Mando | Nigeria, Kaduna State Birnin Gwari > Magajin Gari 2 | populated place population 7,500 | N 10° 43′ 0'' | E 6° 34′ 0'' |
| 3110 | Mamerebo Mamarebo,Mamerebo,Omamahebo | Nigeria, Kogi State Dekina | populated place | N 7° 25′ 0'' | E 7° 0′ 0'' |
| 3111 | Malti Hill Malti,Malti Hill | Nigeria, Borno State Shani > Gwaskara | hill | N 10° 12′ 54'' | E 12° 7′ 56'' |
| 3112 | Mallam Koro Mallam,Mallam Karo,Mallam Koro | Nigeria, Niger State Gurara | populated place | N 9° 16′ 14'' | E 7° 8′ 12'' |
| 3113 | Dutsin Maldau Hill Dutsin Maldan,Dutsin Maldau,Dutsin Maldau Hill | Nigeria, Borno State Biu > Garubula | hill | N 10° 42′ 46'' | E 12° 6′ 3'' |
| 3114 | Malam Atuman Atuman,Malam Atuman,Mallam Atuman | Nigeria, Jigawa State Jahun > Harbo Sabuwa | populated place | N 12° 4′ 48'' | E 9° 29′ 35'' |
| 3115 | Malagum Malagan,Malagum,Matagami | Nigeria, Kaduna State Kaura > Malagum | populated place | N 9° 40′ 21'' | E 8° 23′ 36'' |
3116  | Lake Maladumba | Nigeria, Bauchi | lake | N 11° 13′ 56'' | E 10° 21′ 42'' |
| 3117 | Makwa  Makwa,Makwia | Nigeria, Sokoto Gudu > Chilas | populated place | N 13° 20′ 19'' | E 4° 15′ 15'' |
| 3118 | Maki Forest Reserve | Nigeria, Adamawa | forest reserve | N 10° 22′ 45'' | E 12° 59′ 50'' |
| 3119 | Hosere Makakara Hosere Makakara,Hosere Makakara Hill | Nigeria, Taraba State Gashaka | mountain | N 7° 7′ 50'' | E 11° 14′ 56'' |
| 3120 | Maiyama Maiyama,Maiyema | Nigeria, Kebbi Maiyama > Maiyama | seat of a second-order administrative division population 10,014 | N 12° 4′ 56'' | E 4° 22′ 8'' |
| 3121 | Mai Samari Forest Reserve Mai Samari Forest Reserve | Nigeria, Taraba State | forest reserve | N 7° 9′ 39'' | E 11° 6′ 22'' |
| 3122 | Mairama Hill Mairaima Hill,Mairama Hill | Nigeria, Kaduna State Giwa > Idasu | hill elevation 686m | N 11° 19′ 23'' | E 6° 57′ 1'' |
| 3123 | Hosere Maikwoda Dumburum,Hosere Maikwoda,Maikwoda Hill | Nigeria, Adamawa Shelleng | hill | N 9° 57′ 24'' | E 12° 9′ 5'' |
| 3124 | Maijuju Maidudu,Maijuja,Maijuju | Nigeria, Plateau State Jos East | populated place | N 9° 45′ 15'' | E 9° 8′ 46'' |
| 3125 | Maiinchi Maiinchi,Maiinchi (2),Mainchi | Nigeria, Zamfara State Maru > Mayanchi | populated place | N 12° 20′ 51'' | E 6° 14′ 27'' |
| 3126 | Mai-Idon Taro Mai Idon Taro,Mai Idontoro,Mai-Idon Taro | Nigeria, Plateau State Barkin Ladi | populated place | N 9° 43′ 1'' | E 8° 59′ 19'' |
| 3127 | Maiha Maiha | Nigeria, Adamawa Maiha | seat of a second-order administrative division | N 9° 59′ 48'' | E 13° 12′ 59'' |
| 3128 | Ungua Magaji Magaji,Ungua Magaji,Ungwan Magaji | Nigeria, Katsina State | populated place | N 12° 40′ 7'' | E 8° 46′ 4'' |
| 3129 | Maduwari Madari,Maduwan,Maduwari | Nigeria, Borno State Kukawa > Dogoshi | populated place | N 12° 50′ 47'' | E 13° 39′ 58'' |
| 3130 | Maduguva Madagoba,Maduguba,Maduguva | Nigeria, Adamawa Mubi South | populated place | N 10° 13′ 6'' | E 13° 27′ 23'' |
| 3131 | Modo Mado,Modo,Mudo | Nigeria, Bauchi Kirfi > Lariski | populated place | N 10° 17′ 17'' | E 10° 48′ 36'' |
| 3132 | Lousi Sogho Lousi Sogho,Lousi Soo,Luugue Sogho,Soo | Nigeria, Rivers State Khana | populated place | N 4° 44′ 37'' | E 7° 21′ 33'' |
| 3133 | Lugbowo Lubawrawgi,Luborogi,Lugbowo | Nigeria, Ogun State Ijebu North | populated place | N 7° 1′ 57'' | E 3° 52′ 28'' |
| 3134 | Lowi Lowi,Loyi | Nigeria, Bauchi Ganjuwa > Nassarawa A | populated place | N 10° 35′ 8'' | E 10° 0′ 15'' |
| 3135 | Lower Enyong Forest Reserve | Nigeria, Cross River State | forest reserve | N 5° 17′ 57'' | E 7° 57′ 37'' |
| 3136 | Lallo Lallo,Lollo,Lolo | Nigeria, Kebbi Bagudo > Lolo Giris | populated place | N 11° 39′ 4'' | E 3° 36′ 38'' |
| 3137 | Lokwoja Forest Reserve | Nigeria, Borno State | forest reserve | N 10° 22′ 4'' | E 12° 17′ 14'' |
| 3138 | Little-Osse Forest Reserve | Nigeria, Ekiti State | forest reserve | N 7° 29′ 31'' | E 5° 33′ 38'' |
| 3139 | Little Akbokum Little Agbokum,Little Akbokum,Little Obokum | Nigeria, Cross River State Etung | populated place | N 5° 54′ 53'' | E 8° 43′ 20'' |
| 3140 | Dutse Ligama Chibuk Chibuk,Dutse Ligama,Dutse Ligama Chibuk | Nigeria, Borno State Chibok > Whuntaku | hill elevation 581m | N 10° 51′ 33'' | E 12° 50′ 39'' |
| 3141 | Libeli Hill Libeli Hill,Libelli Hill | Nigeria, Niger State Magama | hill | N 10° 35′ 53'' | E 4° 58′ 53'' |
| 3142 | Lowe Lahe,Lewe,Lowe | Nigeria, Yobe State Fika > Gudi Dozi | populated place | N 11° 19′ 39'' | E 11° 4′ 58'' |
| 3143 | Forest Reserve Lemsikari | Nigeria, Borno State | forest reserve | N 10° 39′ 12'' | E 12° 13′ 5'' |
| 3144 | Laru Laru,Lawaru,Laweru | Nigeria, Adamawa Demsa | populated place | N 9° 24′ 20'' | E 11° 56′ 3'' |
| 3145 | Lasilo Lashilaw,Lashilo,Lasilo | Nigeria, Ogun State Egbado North | populated place | N 7° 5′ 33'' | E 2° 56′ 10'' |
| 3146 | Lankoviri Lankoveri,Lankovir,Lankoviri | Nigeria, Taraba State Yorro | populated place | N 9° 0′ 25'' | E 11° 25′ 25'' |
| 3147 | Langido Lake | Nigeria, Kebbi | lake | N 12° 18′ 58'' | E 4° 17′ 10'' |
| 3148 | Lamorde Hill Lamorde,Lamorde Hill,Lamurde | Nigeria, Adamawa Mubi South | hill elevation 836m | N 10° 13′ 50'' | E 13° 15′ 34'' |
| 3149 | Lambu Hill Lambu,Lambu Hill | Nigeria, Kano State Tofa > Lambu | hill elevation 504m | N 12° 0′ 7'' | E 8° 20′ 42'' |
| 3150 | Lailaba Lailaba,Lalaiba,Lelaba | Nigeria, Kebbi Argungu > Lailaba | populated place | N 12° 45′ 56'' | E 4° 25′ 15'' |
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