| 76 | KD Lamag | KD Lamag, Kg Silam Jalan Silam, LahaD Datu, 61167, Lahad Datu, Sabah | 089-882178 (PKK) |  |
| 77 | KD Lasau Takulung | KD Lasau Takulung, Kg Lasau Takulung, Jalan Kompleke Sukan, 89150 Kota Belud, 89158, Kota Belud, Sabah | 088-959021 | |
| 78 | KD Limbanak | KD Limbanak, Kampung Limbanak, Jalan Papar Lama, Limbanak Penampang, 89500, Penampang, Sabah | 088-710845 | |
| 79 | KD Lingkungan | KD Lingkungan, Jalan Sipitang, Kg Lingkungan, 89807 Beaufort, 89807, Beaufort, Sabah | 087-871296 | |
| 80 | KD Lormalong | KD Lormalong, Kampung Lormalong, 91207, Kunak, Sabah | 089-821741 | |
| 81 | KD Lotong | KD Lotong, Jalan Tambunan-Keningau, Simpang Kanan, SK Lotong Tambunan, 89650, Tambunan, Sabah | - | |
| 82 | KD Lubak | KD Lubak, Jalan Padas Damit, Kg Lubak, 89807, 89807, Beaufort, Sabah | 087-223578 | |
| 83 | KD Lumondou | KD Lumondou, Jalan Tambunan-Ranau, Jln Kg Tangaban, Tambunan, 89650, Tambunan, Sabah | 087-773464 | |
| 84 | KD Madai | KD Madai, Kampung Madai, 91207, Kunak, Sabah | 089-851733 (PKD) | |
| 85 | KD Malalin | KD Malalin, Kampung Malalin, Beluran, 90107, Beluran, Sabah | 089-511122 / 089-511469 | |
| 86 | KD Malaman | KD Malaman, Jalan Sipitang Tenom, Kampung Malaman, 89857, Sipitang, Sabah | 087-812897 | |
| 87 | KD Malinsau | KD Malinsau, Kampung Malinsau, 89307 Ranau, 89308, Ranau, Sabah | 088-959025 | |
| 88 | KD Mandalom | KD Mandalom, Kampung Mandalum, Jalan Saga, Tenom, 89907, Tenom, Sabah | 087-739003 | |
| 89 | KD Mandurian | KD Mandurian, Kg Mandurian, Pitas, 89059, Pitas, Sabah | 088-896323 | |
| 90 | KD Mapan-Mapan | KD Mapan-Mapan, Kg Mapan, Pitas, 89059, Pitas, Sabah | 088-611376 | |
| 91 | KD Marak Parak | KD Marak Parak, Kampung Marak Parak, 89108 Kota Kinabalu, 89108, Kota Marudu, Sabah | 088-959022 | |
| 92 | KD Marudu | KD Marudu, Pekan Lama, Kota Marudu, 89108, Kota Marudu, Sabah | 088-661715 | |
| 93 | KD Matupang | KD Matupang, Jalan Sandakan, Kg Matupang, Ranau, 89308, Ranau, Sabah | - | |
| 94 | KD Mengkabau | KD Mengkabau, Kg Mangkubau, Pitas, 89059, Pitas, Sabah | 088-897503 | |
| 95 | KD Mengkabong | KD Mengkabong, Jalan Mengkabong, Tuaran , 89208, Tuaran, Sabah | 088-792324 | |
| 96 | KD Merapok | KD Merapok, Kampung Merapok, Keningau, 89007, Keningau, Sabah | 087-721813 | |
| 97 | KD Mesapol | KD Mesapol, Jalan Sipitang, Kampung Pekan Mesapol, 89857, Sipitang, Sabah | 087-822918 | |
| 98 | KD Milau | KD Milau, Kg Milau, 89059, Kudat, Sabah | 088-896519 | |
| 99 | KD Mosolog | KD Mosolog, Kampung Masolog, Kota Marudu, 89108, Kota Marudu, Sabah | 088-663632 | |
| 100 | KD Moyog | KD Moyog, Kampung Moyog, Jalan Moyog, Tambunan, Moyog, 89500, Penampang, Sabah | 088-727499 | |