| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
| | LOUWRENS | AUBREY | A | Transvaal Scottish, S.A. Forces | 2nd Bn. | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1942-01-11 |
| | LUBBE | JOHANNES HENDRIK | J H | Transvaal Scottish, S.A. Forces | 3rd Bn. | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-22 |
| | MACLEAN | ALEXANDER JOHN JOSEPH | A J J | Transvaal Scottish, S.A. Forces | 2nd Bn. | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1942-01-11 |
| | MACLEOD | DONALD ANGUS | D A | Transvaal Scottish, S.A. Forces | 2nd Bn. | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1942-01-11 |
| | MacMILLAN | ARTHUR DONALD | A D | Transvaal Scottish, S.A. Forces | 2nd Bn. | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1942-01-11 |
| | MADDOCKS | JAMES | J | Transvaal Scottish, S.A. Forces | 2nd Bn. | ROME WAR CEMETERY | Italy | | 1943-02-21 |
| | MARAIS | STEPHANUS FRANCOIS | S F | Transvaal Scottish, S.A. Forces | 3rd Bn. | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-22 |
| | MARSHALL | DAVID WALKER | D W | Transvaal Scottish, S.A. Forces | 1st Bn. | HALFAYA SOLLUM WAR CEMETERY | Egypt | | 1941-12-02 |
| | MARTIN | ALAN BRASH | A B | Transvaal Scottish, S.A. Forces | 1st Bn. | EL ALAMEIN WAR CEMETERY | Egypt | | 1942-10-24 |
| | McDONALD | PATRICK JOSEPH | P J | Transvaal Scottish, S.A. Forces | 2nd Bn. | JOHANNESBURG (WEST PARK) CEMETERY | South Africa | Gauteng | 1943-06-11 |