- Machine Shop & Tool Repair Service, Upland
- Machine Shop Equipment & Supplies, Upland
- Machine Tools , Upland
- Machinery And Equipment Manufacturers, Upland
- Machinery, Supplies & Equipment - Business Production Related, Upland
- Machinery, Supplies & Equipment - Business Supplies Related, Upland
- Machinery, Supplies & Equipment - Construction & Contractor Related, Upland
- Magazine & Newspaper Stands, Upland - Dealers & Distributors
- Magazine Ads, Upland - Periodical Advertising
- Magicians & Hypnotist Entertainers, Upland
- Mailbox Rental Services, Upland
- Mailing, Delivery & Courier Service, Upland
- Maintenance, Cleaning & Sanitation, Upland
- Major Appliances, Upland - Household & Kitchen
- Make Up Masquerade & Theatrical, Upland
- Malls & Shopping Centers, Upland
- Management Consultants & Services, Upland
- Manicurists & Pedicurists, Upland
- Manifold Business Forms Manufacturers, Upland
- Manufacturers Agents & Representatives, Upland
- Manufacturers Representative, Upland - Reps, Independent Sales Representative, Sales Agent, etc
- Manufacturing, Upland
- Manufacturing & Industrial Consultants, Upland
- Manufacturing Equipment & Supplies, Upland
- Manufacturing Products, Upland
- Marble Contractors, Upland - Installation, Cleaning & Removal Services
- Marine Products And Services, Upland
- Marine Repair & Service Stations, Upland
- Marine Services, Upland
- Marine Supplies & Equipment, Upland - Boat Supplies
- Marine Supplies & Equipment Repair, Upland - Boat Supplies & Equipment
- Marriage & Family Counselors, Upland
- Marriage & Family Counselors Information & Referrals, Upland
- Martial Arts & Self Defense Schools, Upland
- Masonry Contractors, Upland - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Upland
- Massage Parlor & Steam Bath Services, Upland
- Massage Therapists & Professional, Upland
- Massage Therapy, Upland
- Meat Market, Wholesale & Products, Upland
- Mechanical Engineer, Upland - Mechanical Engineering Service
- Medical & Dental Management, Upland
- Medical & Health Service Organizations, Upland
- Medical Billing Services, Upland
- Medical Business Management Services, Upland
- Medical Diagnostic Clinics, Upland - Clinical Labs & Centers
- Medical Diagnostic Imaging, Upland
- Medical Identification Jewelry, Upland
- Medical Management & Business Administration Service, Upland
- Medical Research, Upland
- Medical Research & Development, Upland - Medical Information & Research
- Medical Supplies & Equipment, Upland
- Mediterranean Restaurants, Upland
- Meeting & Event Planning Services, Upland - Conference Consultants
- Membership Sports & Recreation Clubs, Upland
- Men's & Boys Clothing & Accessories Stores, Upland
- Men's Clothing Stores, Upland - Clothes & Accessories
- Mennonite Church, Upland
- Mens & Boys Jeans & Western Wear Stores, Upland
- Mental Health Specialists, Upland - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandising & Marketing Consultants, Upland
- Metal Buildings, Upland - Kits, Homes, Steel Buildings, etc
- Metal Coating & Allied Services, Upland
- Metal Cutting Services, Upland
- Metal Finishers, Upland
- Metal Plating & Polishing, Upland
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- Metal Polishing & Buffing, Upland
- Metal Services, Upland
- Metal Stampings Manufacturers, Upland
- Metal Tanks, Upland
- Methodist Church, Upland
- Mexican Restaurants, Upland
- Microfilm & Imaging Service, Equipment & Supplies , Upland
- Middle Eastern Restaurants, Upland
- Mildew Removal & Control, Upland - Mold Removal
- Military Supplies, Upland
- Mini & Self Storage, Upland
- Mining, Upland
- Miscellaneous Business Product Repair, Upland
- Miscellaneous Household Item Repair, Upland
- Miscellaneous Business Services, Upland
- Miscellaneous Government, Upland
- Miscellaneous Industry, Upland
- Miscellaneous Manufacturing, Upland
- Miscellaneous Metal Work Manufacturers, Upland
- Miscellaneous Motor Vehicles, Upland
- Miscellaneous Personal Services, Upland
- Miscellaneous Photographers, Upland
- Miscellaneous Professional, Upland
- Mobile Automobile Services, Upland
- Mobile Home Contractors, Upland
- Mobile Home Improvements & Repairs, Upland
- Mobile Home Parks & Communities , Upland
- Mobile Home Parks Development, Upland
- Mobile Homes Manufacturers Supplies & Equipment, Upland
- Model Trains, Upland
- Modeling & Talent Agencies, Upland
- Modular & Mobile Homes For Sale, Upland - Manufactured Homes Sale & Service
- Molds, Upland
- Mortgage Bankers & Correspondents, Upland
- Mortgage Companies, Upland
- Mortgage Loan Processors, Upland
- Mortgages & Loans, Upland
- Mortgages Commercial & Industrial, Upland
- Motion Picture & Television Production Services, Upland
- Motion Picture Dists & Producers, Upland
- Motion Picture Pre & Post Production Services, Upland
- Motor Vehicle, Upland
- Motor Vehicle Rental & Leasing, Upland
- Motorcycle & ATV Repair & Service, Upland
- Motorcycle & Motor Scooters Dealers, Repair & Service, Upland
- Motorcycle Parts & Equipment, Upland
- Motorcycle Parts, Accessories & Dealers, Upland
- Motorcycle Performance Racing Equipment & Service, Upland
- Motorcycle Repair & Service, Upland
- Motorcycles Paint & Refinishing, Upland
- Moving & Storage Supplies & Equipment, Upland
- Moving Companies, Upland
- Moving Supplies & Equipment Rental, Upland
- Moving Truck Rental , Upland
- Muffler Shop & Exhaust Systems, Upland
- Murals & Faux Finish Walls, Upland
- Museums, Upland
- Music, Upland
- Music Lessons, Upland
- Music Lessons - Instrumental, Upland
- Music Production Services, Upland
- Musical Instrument Manufacturers, Upland
- Musical Instrument Rental, Upland - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Upland
- Musical Instruments Repair, Sales & Service, Upland
- Musical Recording Services, Upland
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