- Machine Shop & Tool Repair Service, Valley Center
- Machinery, Supplies & Equipment - Business Supplies Related, Valley Center
- Machinery, Supplies & Equipment - Construction & Contractor Related, Valley Center
- Mailing, Delivery & Courier Service, Valley Center
- Management Consultants & Services, Valley Center
- Manicurists & Pedicurists, Valley Center
- Manufacturing, Valley Center
- Marine Products And Services, Valley Center
- Marine Repair & Service Stations, Valley Center
- Marine Supplies & Equipment Repair, Valley Center - Boat Supplies & Equipment
- Massage Therapists & Professional, Valley Center
- Massage Therapy, Valley Center
- Mechanical Engineer, Valley Center - Mechanical Engineering Service
- Mini & Self Storage, Valley Center
- Miscellaneous Business Credit Institutions & Services, Valley Center
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- Miscellaneous Household Item Repair, Valley Center
- Miscellaneous Government, Valley Center
- Miscellaneous Manufacturing, Valley Center
- Miscellaneous Personal Services, Valley Center
- Miscellaneous Professional, Valley Center
- Mobile Home Parks & Communities , Valley Center
- Mortgage Bankers & Correspondents, Valley Center
- Mortgage Companies, Valley Center
- Motor Vehicle, Valley Center
- Motor Vehicle Rental & Leasing, Valley Center
- Moving Companies, Valley Center
- Moving Truck Rental , Valley Center
- Museums, Valley Center
- Music Entertainment, Valley Center
- Musicians, Bands & Disc Jockeys, Valley Center
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