| MacIntyre T. | Elie | Fish-mongers | |
| Mackie A. T. | Anstruther | Electrician | |
| Malcolm Antiques | Elie | Antiques | |
| Marshall John M | Anstruther | Farms | |
| Masonic Arms | Anstruther | Public Houses | |
| Maurice McKay | Anstruther | Plumber | |
| Mayrock Fabrication | Crail | Miscellaneous | |
| McCabe Exports | Anstruther | Miscellaneous | |
| McCall J. P. | Pittenweem | Farms | |
| McKay J. Y. J. & Son | Crail | Funeral | |
| McLeod Seonaid | Elie | Health & Beauty | |
| Memories | Anstruther | Antiques | |
| Mentor ADI Training | Elie | Driving Instructor | |
| Mercury Motors | Lundin Links | Motoring | |
| Miller Of Crail | Crail | Marine Services | |
| Millford Construction | Lundin Links | Builder | |
| Minto Finnie Parsons Turnbull | Anstruther | Accountants | |
| Montador James | St Monans | Fish-mongers | |
| Morris J. & C. | St Monans | Fish-mongers | |
| Morris W. M. | St Monans | Fish-mongers | |
| Mrs P Delicatessen | Anstruther | Delicatessen | |
| Murray & Wilson | Anstruther | Joiner | |
| Murray's Chippie | Pittenweem | Food & Drink | |
| Mutch Elizabeth | Lower Largo | Health & Beauty |