- Luxtude
- Luxury＆Precision
- LXシリーズ
- LYNX（シャープ）
- LYPERTEK
- LZeal Information Technology
- M-AUDIO
- M-SOUNDS
- m.mOrchestra
- M.O.L
- M.SCOOP
- macaful
- MACALLY
- macaroni edge
- MACKIE
- MacLab.
- MACPHEE
- Macros
- Mactrem
- MaD
- Mad Bull
- Mademoment
- MADOO
- MAEDAYA（釜飯、おつまみ）
- MAELYS LOUNA
- Maestraudio
- MAG
- MaGdget
- MAGEASY
- MAGFORCE
- MAGICOOL
- magmo
- MAGNETHairPro
- MAGPUL
- MAISON BREEZE
- Maison de FLEUR
- MAISON KITSUNE
- Maison Margiela
- MAISON SPECIAL
- MAJESTIC