| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
 |  | LUNDIE | ERIC BALFOUR | E B | Coldstream Guards | 3rd Bn. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-12 |
| | | MACPHERSON | MAXIMILLIAN | M | Seaforth Highlanders | 3rd Bn. (Spec. Res.) | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-10-04 |
| | | MARSH | JOHN EDWARD JOSEPH | J E J | Cambridgeshire Regiment | 1st Bn. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-24 |
| | | MATHEW | CECIL VINCENT DUNCAN WAYNFLETE | C V D W | Royal Engineers | 48th Div. Signal Coy. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-08-21 |
| | | McCRACKEN | JOHN | J | Royal Scots | 12th Bn. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1918-04-25 |
| | | McLACHLAN | ARTHUR | A | South African Infantry | 4th Regt. | TYNE COT CEMETERY | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-20 |
| | | McMURDO | LESLIE CLEGG | L C | Australian Infantry, A.I.F. | 31st Bn. | BUTTES NEW BRITISH CEMETERY, POLYGON WOOD | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-26 |
| | | McNAUGHT | ERNEST HENRY | E H | Royal Fusiliers | 12th Bn. | ZANTVOORDE BRITISH CEMETERY | Belgium | Zonnebeke, West-Vlaanderen | 1916-07-18 |
| | | MILES | EDWARD THOMAS | E T | South African Infantry | 1st Regt. | TYNE COT CEMETERY | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-20 |
| | | MOON | FREDERICK OSCAR WARBURTON | F O W | Royal Warwickshire Regiment | 15th Bn. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-10-26 |