| ID | Name | Type |
|---|---|---|
| #9014 | Manuel Rosas | + |
| #9015 | Manuel Sanchez | + |
| #9016 | Manuel Sanchez Castillo | + |
| #20660 | Manuel Sanz | + |
| #9017 | Manuel Serra Padilla | + |
| #9019 | Manuel Trujillo Serrano | + |
| #9020 | Manuel Vazquez Montalban | + |
| #9021 | Manuel Viana | + |
| #20748 | Manuel de la Orden | + |
| #17459 | Manx Software Express | S |
| #9022 | Manx Tapes | ? |
| #9023 | Maparo Soft | Z |
| #9024 | Mapasoft | Z |
| #15892 | Mapit | ? |
| #9025 | Maplin Electronic Supplies Ltd | A |
| #9026 | Mar Entertainment | Z |
| #9027 | Marc | ? |
| #20156 | Marc Bayle | + |
| #9028 | Marc Berger | + |
| #9029 | Marc Dawson | + |