|  | Name | Regiment | Unit | 
                                            
                                                |  | MacDONALD Alistair Charles | Bedfordshire and Hertfordshire Regiment | 5th Battalion | 
                                            
                                                |  | MacDONALD Robert | Argyll and Sutherland Highlanders | 2nd Battalion | 
                                            
                                                |  | MACKENDER Stanley | Royal Norfolk Regiment | 4th Battalion | 
                                            
                                                |  | MACMILLAN Matthew | Royal Artillery | 85 Anti-Tank Regiment | 
                                            
                                                |  | MADIN Thomas | Sherwood Foresters | 1/5th Battalion | 
                                            
                                                |  | MAHON Joseph Edward | Manchester Regiment | 1st Battalion | 
                                            
                                                |  | MALTBY Frederick Stanley | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | MANSFIELD Harry Jack Thomas | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | MAPP John Walter | Royal Electrical and Mechanical Engineers/oyal Army Ordnance Corps | /attd. | 
                                            
                                                |  | MARKIN Sidney Osborne | Royal Artillery | 122 Field Regiment | 
                                            
                                                |  | MARKSON Norman Gilbert | Royal Army Ordnance Corps | 4 Ordnance Stores Coy. | 
                                            
                                                |  | MARSHALL Harold | Royal Army Ordnance Corps |   | 
                                            
                                                |  | MARSHALL Reginald George | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | MARTIN Charles John | Royal Corps of Signals | Singapore Fortress Sigs. | 
                                            
                                                |  | MASCALL Graham Ernest | Royal Norfolk Regiment | 4th Battalion | 
                                            
                                                |  | MASON Lawrence Arthur | Royal Norfolk Regiment | 5th Battalion | 
                                            
                                                |  | MAYHEW Harry | Suffolk Regiment | 4th Battalion | 
                                            
                                                |  | MAYNE Frank | Bedfordshire and Hertfordshire Regiment | 5th Battalion | 
                                            
                                                |  | McCALLUM Gilbert | Royal Artillery | 85 Anti Tank Regiment | 
                                            
                                                |  | McCANN John Edward | Royal Norfolk Regiment | 5th Battalion | 
                                            
                                                |  | MCCORMACK Frank | Royal Artillery | 9 Coast Regiment | 
                                            
                                                |  | McCUE Bernard | Bedfordshire and Hertfordshire Regiment | 5th Battalion | 
                                            
                                                |  | MCDONALD George Thomas Christopher | Royal Artillery | 88 Field Regiment | 
                                            
                                                |  | McDOUGAL Hugh | Argyll and Sutherland Highlanders | 2nd Battalion | 
                                            
                                                |  | MCFADDEN Myles | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | McGREGOR Alexander Milton | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | McHARDY Charles Stewart | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | MCKEOWN Brian Allan | Royal Army Service Corps |   | 
                                            
                                                |  | McKEVITT Albert | Royal Artillery | 3 H.A.A. Regiment | 
                                            
                                                |  | MCLEISH Frank Watson | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | McLEOD Alexander S.B. | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | MCLEOD Hector. | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | MEESON George Walter | Royal Norfolk Regiment | 5th Battalion | 
                                            
                                                |  | MEGSON Leslie | York and Lancaster Regiment |   | 
                                            
                                                |  | MENNISS Charles Walter | Royal Army Ordnance Corps/Royal Artillery | /attd. 6 H.A.A. Regiment | 
                                            
                                                |  | MERRILL Charles | Reconnaissance Corps | 18th (5th Battalion The Loyal Regiment) Regiment | 
                                            
                                                |  | MIDDLETON Gordon William | Royal Norfolk Regiment | 6th Battalion | 
                                            
                                                |  | MILBURN Raymond Baket | Royal Artillery | 125 Anti-Tank Regiment | 
                                            
                                                |  | MILLS Frederick William | Cambridgeshire Regiment | 1st Battalion | 
                                            
                                                |  | MILLWARD George | Manchester Regiment | 1st Battalion | 
                                            
                                                |  | MILNE James | Royal Artillery | 135 (The Hertfordshire Yeomanry) Field Regiment | 
                                            
                                                |  | MITCHELL Reginald | Royal Norfolk Regiment | 5th Battalion | 
                                            
                                                |  | MOFFAT William George | Royal Corps of Signals | H.Q. 'M' Command Sigs. | 
                                            
                                                |  | MONAGHAN Philip Henry | Royal Army Ordnance Corps | 4 Ordnance Store Coy. | 
                                            
                                                |  | MONK Frederick | Royal Corps of Signals | 28th Indian Inf. Bde. Sig. Sec. | 
                                            
                                                |  | MOORE Denis Joseph | Royal Corps of Signals | III Indian Corps Sigs. | 
                                            
                                                |  | MORDECAI George Henry | East Surrey Regiment | 2nd Battalion | 
                                            
                                                |  | MORTLOCK Victor Sidney | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | MOULTON Leonard Maxwell | Royal Norfolk Regiment | 5th Battalion | 
                                            
                                                |  | MOWAT David Reid | Royal Artillery | 122 Field Regiment | 
                                            
                                                |  | MOXHAM Frank William | Sherwood Foresters | 1/5th Battalion | 
                                            
                                                |  | MUFFET Arthur Henry | Cambridgeshire Regiment | 2nd Battalion | 
                                            
                                                |  | MULLINS Reginald Richard | Royal Engineers | 41 Fortress Coy. | 
                                            
                                                |  | MURRAY Edward Scorgie | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | MURRAY John | Gordon Highlanders | 2nd Battalion | 
                                            
                                                |  | MURRAY Patrick | Argyll and Sutherland Highlanders | 2nd Battalion |