| Name | Place born | Place enlisted | No. | Rank | How died | Theatre | Date |
|---|---|---|---|---|---|---|---|
| Macdonald, Donald | Westerkirk, Dumfriesshire | Carlisle, Cumberland | 17383 | Private | Killed in action | F & F | 3 December 1917 |
| Macdonald, Thomas | Westerkirk, Dumfriesshire | Carlisle, Cumberland | 17386 | Private | Killed in action | F & F | 1 July 1916 |
| MacDuff, William Brown | n/a | 2nd Lieutenant | Killed in action | F & F | 2 December 1917 | ||
| Machell Percy Wilfred | n/a | Lieutenant Colonel | Killed in action | F & F | 1 July 1916 | ||
| Maclagan, James | Hayton, Cumberland | Carlisle, Cumberland | 17577 | Private | Died of wounds | F & F | 19 November 1916 |
| Macrae, Jospeh Nixon | Addiewell, West Lothian | n/a | 2nd Lieutenant | Killed in action | F & F | 18 February1918 | |
| Maddox, Thomas Edmund | Burghill, Herefordshire | Hereford, Herefordshire | 27683 | Private | Killed in action | F & F | 12 January 1917 |
| Malley-Martine, James | n/a | Lieutenant | Killed in action | F & F | 30 October 1918 | ||
| Mallinson, John Helme | Lancaster, Lancashire | Windermere, Westmorland | 13431 | Private | Killed in action | F & F | 1 July 1916 |
| Mallinson, Robert | 16336 | Private | Killed in action | F & F | 25 September 1917 | ||
| Malsom, William | Hereford, Herefordshire | 27784 | Lance Corporal | Killed in action | F & F | 18 November 1916 | |
| Margerison, Caleb Walden | Lytham, Lancashire | n/a | Lieutenant | Died of wounds | F & F | 6 July 1916 | |
| Marr, James | Liverpool, Lancashire | Liverpool | 28688 | Private | Died of wounds | F & F | 30 November 1917 |
| Marsh, Ernest Ambrose | Dover, Kent | Dover | 28863 | Private | Killed in action | F & F | 2 December 1917 |
| Marshall, Arthur | Middlesborough, North Yorkshire | Portsmouth, Hampshire | 8391 | Lance Corporal | d. | Home | 18 January 1915 |
| Marshall, Ernest | Tinsley, Yorkshire | Windermere, Westmorland | 13432 | Sergeant | Killed in action | F & F | 1 July 1916 |
| Marshall, Joseph Leo | Whitehaven, Cumberland | Whitehaven | 202519 | Private | Killed in action | F & F | 10 July 1917 |
| Martin, Benjamin | Shap, Westmorland | Shap | 15485 | Lance Corporal | Killed in action | F & F | 14 July 1916 |
| Martin, John | Cheltenham, Gloucestershire | Ledbury, Herefordshire | 27778 | Private | Killed in action | F & F | 18 November 1916 |
| Martin, Joseph | Brampton, Cumberland | Carlisle, Cumberland | 15555 | Lance Corporal | Killed in action | F & F | 9 July 1916 |
| Martin, Joseph | Seaton, Cumberland | Workington, Cumberland | 16276 | Private | Killed in action | F & F | 1 July 1916 |
| Martin, Peter McEwan | n/a | Captain | Killed in action | F & F | 2 December 1917 | ||
| Martland, William | Lathom, Lancashire | Ormskirk, Lancashire | 260239 | Private | Died of wounds | F & F | 17 April 1918 |
| Matthews, Arthur James | 19433 | Company Sergeant Major | d. | Home | 1 October 1918 | ||
| Matthews, Robert | 23633 | Private | d. | Home | 29 May 1921 | ||
| Matthews, Wilfred Vernon | n/a | 2nd Lieutenant | Killed in action | F & F | 1 October 1918 | ||
| Maxwell, William | Barrow-in-Furness, Lancashire | 30128 | Lance Corporal | d. | F & F | 6 December 1916 | |
| Mayall, Harold | Oldham, Lancashire | Oldham | 28780 | Private | Killed in action | F & F | 2 December 1917 |
| McAdam, James | Bridgefoot, Cumberland | Workington, Cumberland | 13917 | Private | Killed in action | F & F | 1 July 1916 |
| McClusky, John | Whitehaven, Cumberland | Whitehaven | 19441 | Private | Killed in action | F & F | 1 July 1916 |
| McDivitt, John Cornelius | Carlisle, Cumberland | Carlisle | 13249 | Lance Corporal | Killed in action | F & F | 1 July 1916 |
| McDougall, Hardy | Brampton, Cumberland | Brampton | 119592 | Private | Killed in action | F & F | 1 July 1916 |
| McEvoy, James | 20170 | Private | Died of wounds | Home | 3 July 1917 | ||
| McGann, Owen | Maryport, Cumberland | Stratford, London | 19345 | Private | Killed in action | F & F | 11 February 1917 |
| McGenn, John | Shap, Westmorland | Shap | 17472 | Private | Killed in action | F & F | 20 May 1916 |
| McIntosh, Ernest Cameron | Carlisle, Cumberland | Carlisle | 17313 | Lance Corporal | Killed in action | F & F | 18 November 1916 |
| McKegg, Robert John Reed | Workington, Cumberland | Workington | 16298 | Private | Killed in action | F & F | 1 July 1916 |
| McKenzie, William | Edinburgh | Penrith, Cumberland | 15526 | Private | Killed in action | F & F | 1 July 1916 |
| McKnight, Ernest | Llandudno, Carnarvonshire | Windermere, Westmorland | 13435 | Lance Sergeant | Killed in action | F & F | 1 July 1916 |
| McLean, Murdock | Kelvinside, Glasgow | Carlisle, Cumberland | 17452 | Private | Killed in action | F & F | 1 July 1916 |
| McLean, William James | Cleator Moor, Cumberland | Cleator Moor | 17351 | Private | Killed in action | F & F | 18 November 1916 |
| McQuire, Isaac Henry | Whitehaven, Cumberland | Workington, Cumberland | 15261 | Private | Killed in action | F & F | 22 January 1916 |
| McMahon, Desmond John | 26051 | Private | d. | Home | 5 August 1916 | ||
| McSkimmings, John James | Carlisle, Cumberland | Carlisle | 13379 | Lance Corporal | Killed in action | F & F | 1 July 1916 |
| Meek, Lonal James | East Dean, Gloocestershire | Hereford, Herefordshire | 27785 | Private | Killed in action | F & F | 18 November 1916 |
| Mendham, George | Whitworth, Lancashire | Rochdale, Lancashire | 24764 | Private | Killed in action | F & F | 2 December 1917 |
| Mercer, Thomas | Oldham, Lancashire | Chadderton, Lancashire | 27899 | Private | d. | F & F | 8 October 1918 |
| Merryweather, Alfred | Manchester, Lancashire | Manchester | 28953 | Private | Killed in action | F & F | 2 December 1917 |
| Messenger, Gilbert | Castle Sowerby, Cumberland | Carlisle, Cumberland | 17517 | Lance Corporal | Killed in action | F & F | 12 January 1917 |
| Metcalf, Richard | Bury, Lancashire | Bury | 33561 | Private | Killed in action | F & F | 10 February 1917 |
| Milburn, Derwent | Keswick, Cumberland | Keswick | 24003 | Private | Died of wounds | F & F | 29 November 1917 |
| Miles, Horace Archibald | Teynham, Kent | Southend-On-Sea, Essex | 28305 | Private | Killed in action | F & F | 10 July 1917 |
| Millray, Christopher Watkin | Shap, Westmorland | Shap | 15484 | Lance Corporal | Killed in action | F & F | 1 July 1916 |
| Mills, George Arthur | Lowestoft, Suffolk | Colchester, Essex | 28304 | Private | Killed in action | F & F | 10 July 1917 |
| Minkella, John | Dumfires, Dumfries-shire | Whitehaven, Cumberland | 27993 | Private | Killed in action | F & F | 18 November 1916 |
| Mitchell, Fred | Littleborough, Lancashire | Rochdale, Lancashire | 28689 | Private | Killed in action | F & F | 10 July 1917 |
| Mitchell, William | Kendal, Westmorland | Kendal | 13416 | Private | Killed in action | F & F | 1 July 1916 |
| Mitchinson, John | Kirkbride, Cumberland | Carlisle, Cumberland | 17391 | Private | Killed in action | F & F | 18 November 1916 |
| Moffat, Robert | Ewes, Dumfriesshire | Dumfries, Dumfriesshire | 17592 | Private | Killed in action | F & F | 1 July 1916 |
| Moffatt, Robert | Burgh-by-Sands | Carlisle, Cumberland | 17314 | Private | Died of wounds | F & F | 8 June 1917 |
| Monkhouse, Alfred Ernest | n/a | 2nd Lieutenant | Killed in action | F & F | 1 July 1916 | ||
| Moore, Robert William | Hatfield, Hertfordshire | Hatfield | 33754 | Private | Killed in action | F & F | 2 December 1917 |
| Moore, William Hodgson | Fletchertown, Cumberland | Wigton, Cumberland | 19540 | Private | Killed in action | F & F | 1 July 1916 |
| Moran, Frank | Carlisle, Cumberland | Carlisle | 13489 | Private | Killed in action | F & F | 1 July 1916 |
| Moran, James | Manchester, Lancashire | Manchester | 26613 | Private | Killed in action | F & F | 2 December 1917 |
| Moran, John | Darlington, Durham | Carlisle, Cumberland | 13283 | Private | Killed in action | F & F | 1 July 1916 |
| Morton, James Ruth | Workington, Cumberland | Workington | 16274 | Company Sergeant Major | Killed in action | F & F | 18 November 1916 |
| Moscrop, James | Longtown, Cumberland | Carlisle, Cumberland | 13353 | Private | Killed in action | F & F | 1 July 1916 |
| Mound, Edward | Docklow, Herefordshire | Leominster, Herefordshire | 27868 | Private | Killed in action | F & F | 18 November 1916 |
| Mounsey, John Towers | Tallantire, Cumberland | Workington, Cumberland | 17492 | Lance Corporal | Killed in action | F & F | 1 July 1916 |
| Mounsey, Tom Fallowfield | Morland, Westmorland | Brampton, Cumberland | 17605 | Private | Killed in action | F & F | 18 November 1916 |
| Mowbray, Robert | Carlisle, Cumberland | Carlisle | 13714 | Lance Corporal | Died of wounds | Home | 24 September 1916 |
| Mullard, William | Manchester, Lancashire | Southport, Lancashire | 28629 | Lance Sergeant | Killed in action | F & F | 2 December 1917 |
| Mulvey, James | Carlisle, Cumberland | Carlisle | 13372 | Private | Killed in action | F & F | 1 July 1916 |
| Murphy, Francis Lawrence | Workington, Cumberland | Workington | 16402 | Private | Killed in action | F & F | 1 July 1916 |
| Murray, Herbert | Salford, Lancashire | Manchester, Lancashire | 35349 | Private | Died of wounds | F & F | 21 March 1918 |
| Murray, John Jordan | Carlisle, Cumberland | Carlisle | 13703 | Private | Killed in action | F & F | 1 July 1916 |
| Murray, Thomas | 19707 | Sergeant | d. | F & F | 21 July 1917 | ||
| Myers, Christopher | Distington, Cumberland | Carlisle, Cumberland | 202888 | Private | Killed in action | F & F | 10 July 1917 |