- Machine Shop & Tool Repair Service, Gilbert
- Machinery, Supplies & Equipment - Business Production Related, Gilbert
- Machinery, Supplies & Equipment - Business Supplies Related, Gilbert
- Machinery, Supplies & Equipment - Construction & Contractor Related, Gilbert
- Management Consultants & Services, Gilbert
- Manufacturing, Gilbert
- Marinas & Marina Services, Gilbert
- Masonry Contractors, Gilbert - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Gilbert
- Mausoleums Developers, Gilbert
- Medical Supplies & Equipment, Gilbert
- Membership Sports & Recreation Clubs, Gilbert
- Metal Buildings, Gilbert - Kits, Homes, Steel Buildings, etc
- Methodist Church, Gilbert
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- Mexican Restaurants, Gilbert
- Miscellaneous Business Product Repair, Gilbert
- Miscellaneous Government, Gilbert
- Miscellaneous Personal Services, Gilbert
- Miscellaneous Professional, Gilbert
- Monuments, Tombstones, Markers & Memorials, Gilbert
- Motor Vehicle, Gilbert
- Motor Vehicle Rental & Leasing, Gilbert
- Moving Supplies & Equipment Rental, Gilbert
- Moving Truck Rental , Gilbert
- Muffler Shop & Exhaust Systems, Gilbert
- Music, Gilbert
- Musical Instruments & Equipment Stores, Gilbert
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