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| MABIN, MABYN | from parish St. Mabyn | 1 |
| MABLIN | map-lyen, clerk or clergyman | 0 |
| MADDERN, MADRON | from parish name Madron | 315 |
| MADDOCK, MADDOX, MADDICK | personal name Madoc | 21 |
| MAGOR, MEAGOR, MEAGER, MAJOR | magor, ruin, old walls | 341 |
| MAILE, MALE, MAEL, MAYLE, MAYEL | poss: from personal name Mael | 83 |
| MAKER | magor, ruin, old walls or from parish name Maker | 42 |
| MANHIRE, MINEAR, MENNEER, MENEAR | men-hyr, long stone, usually meaning a standing stone | 417 |
| MANKEE, MANKEY | men-kea, stone hedge | 0 |
| MANUEL, MANUEL, MANUAL, MANNEL, MANELL, MANNELL | Cornish form of Emmanuel, or poss: men-hewol, lookout stone | 231 |
| MARRACK | marghak, knight | 32 |
| MARTIN, MARTINS, MARTYN | patronymic name son of Martin, found throughout Britain | 3205 |
| MAY | unknown meaning | 1230 |
| MAYNE, MAINE, MAIN | men, stone | 135 |
| MENADUE | meneth-du, dark hill | 42 |
| MENAGUE | menegh, monks | 0 |
| MENHENICK, MENHINICK, MENWYNICK | from place-name Menwynick , men-(gw)wyn-ek, whitish stone | 124 |
| MENHENITT, MENHENIOTT | from parish name Menheniot | 92 |
| MENNA | meneth, mountain, in Cornwall this would be a tall hill, place-name Menna in St. Dennis & Ladock both places recorded with earlier spelling Meneth. | 0 |
| MERRICK, MERICK | morek, maritime | 2 |
| MERRIN, MERREN, MURRIN | from parish name St. Merryn | 12 |
| MESSA | messa, to gather acorns | 13 |
| MILDREN | unknown meaning | 126 |
| MINERS | poss: a variant of MINEAR | 213 |
| MITCHEL, MITCHELL, MICHEL, MICHELL | Myghal, Conish form of Michael | 2967 |
| MITCHELMORE | Myghal-mur, great Michael, probably Saint Michael | 11 |
| MOON | mon, slender or slim | 33 |
| MORCOM, MORCOMB, MORCUM | mor-cum, valley leading to the sea | 428 |
| MORGAN | from Welsh and possibly Cornish personal name Morgan | 54 |
| MORRISH, MORISH | from personal name Morris | 153 |
| MOUNTER | mun-tyr, mineral land | 5 |
| MOYLE | mol, bald or bare | 809 |
| MULFRA | mol-(b)vre, bare hill (b mutates to v) | 0 |
| MUNDY, MUNDAY, MONDAY | mun-dy, mineral house | 99 |
| MYLOR | from parish name Mylor | 0 |