| Macondray Agro. Industrial Corp. |
| Macondray Plastics Inc |
| Macroasia Eurest Catering Services |
| Made Inc. - Davao |
| Madrigal de Leon Foundation |
| Madrigal Group |
| Madrigal Pacific Carriers |
| Magsaysay Maritime Corp. |
| Maitland Smith |
| Makati Business Club |
| Makati Development Corporation |
| Makati Medical Center |
| Makati Property Ventures, Inc |
| Malalag Ventures Plantation Inc |
| Malayan Insurance Co Inc - Cebu |
| Malayan Towage and Salvage Corp. |
| Management Association of the Philippines |
| Mandaluyong Dog Lovers Club |
| Mandaue Foam Iloilo - Western Visayas |
| Mangan Restaurant |
| Manila Bank |
| Manila Electric Company |
| Manila North Tollways Corp |
| Manila Pavilion (formerly Holiday Inn Manila) |
| Manila Polo Club |
| Manila Water Company |
| Manlo Industrial Corp |
| Mantex Realty Devt |
| Mapfre Asian Insurance Corp.- Cebu |
| Marco Polo Plaza Cebu |
| Marilex Realty Devt Corp. |
| Mariposa Foundation Inc |
| Marres Advertising |
| Marsman Drysdale Corporation (including Marsman Drysdale Foundation, Inc.) |
| Marsteel Consolidation Inc |
| Marti Ace Trading |
| Marubeni Phils Corp |
| Marvison Garments Manufacturing - Cebu |
| MATIMCO - Cebu |
| Mat-Son Realty Development Corporation |
| Maunsell Phils Inc |
| Max Brenner |
| Maxicare Healthcare |
| Maxima Equipment Co Inc |
| Maynilad Water Service Inc |
| MB Aguirre Pawnshop |
| McCann Erickson Philippines |
| MCCI Corporation |
| McKinsey & Co. Philippines |
| MCWD - Cebu |
