Linkinhorne, Liskeard, Little Beside, Little Bosullow, Little Comfort, Little Petherick, Little Treviscoe, Lizard peninsula, Lizard, Lockengate, Lodge Hill, London Apprentice, Longdowns, Long Rock, Longships, Longstone (St Mabyn), Longstone (St Mary's), Looe, Looe Mills, Lostwithiel, Lower Amble, Lower Bodinnar, Lower Boscaswell, Lower Brynn, Lower Clicker, Lower Croan, Lower Lank, Lower Menadue, Lower Mill, Lower Penpol, Lower Porthpean, Lower Rose, Lower Town, Lower Trebullett, Lower Tregantle, Lower Woodley, Lower Woon, Lowertown (Luxulyan), Lowertown-by-Helston, Luckett, Ludgvan, Luxulyan, Lynstone M Mabe Burnthouse, Maders, Madron, Maenporth, Maer, Malpas, Manaccan, Manhay, Manor Parsley, Marazanvose, Marazion, Marhamchurch, Marshgate, Maryfield, Maudlin, Mawgan, Mawgan Porth, Mawla, Mawnan, Mawnan Smith, Maxworthy, Mayon, Maypole, Meaver, Medlyn, Melinsey, Mellangoose, Mellingey, Mena, Menabilly, Menacuddle, Menadarva, Menagissey, Menheniot, Menherion, Menna, Merry Meeting, Merrymeet, Merther, Merther Lane, Metherell, Mevagissey, Michaelstow, Middle Crackington, Middle Penpol, Middle Taphouse, Middle Town (St Agnes), Middle Town (St Martin's), Middlehill, Middlewood, Milcombe, Millbrook, Millendreath, Millook, Millpool, Milltown (Cardinham), Milltown (Lanlivery), Mineshope, Mingoose, Minions, Mitchell, Mithian, Mithian Downs, Mixtow, Molinnis, Mongleath, Monkscross, Moorswater, Mornick, Morvah, Morval, Morwenstow, Mount, Mount Ambrose, Mount Hawke, Mount Hermon, Mount Misery, Mount Pleasant, Mountjoy, Mousehole, Muchlarnick, Mulberry, Mulfra, Mullion, Mullion Cove, Mylor, Mylor Bridge, Mylor Churchtown N Nance, Nanceddan, Nancegollan, Nancemellin, Nancenoy, Nancledra, Nanpean, Nanquidno, Nansledan, Nanstallon, Nantithet, Narkurs, Navarino, Netherton, New Downs, New Grimsby, New Mill, New Mills, New Polzeath, Newbridge, Newlyn, Newport, Newquay, Newton, Newtown, Newtown-in-St Martin, Nine Maidens Downs, Ninnes, Ninnes Bridge, No Man's Land, Noonvares, Normandy, Norris Green, North Beer, North Corner, North Country, North Darley, North Hill, North Petherwin, North Tamerton, Northcott, Northward, Notter, Notter Bridge O Old Cardinham Castle, Old Grimsby, Old Kea, Old Mill, Old Park, Old Town, Otterham, Otterham Down, Otterham Mill, Otterham Station P Padstow, Palmersbridge, Pantersbridge, Par, Paramoor, Parc Erissey, Park Bottom, Parkengear, Parkfield, Paul, Paul's Green, Paynter's Cross, Paynter's Lane End, Pelistry, Pelynt, Pempwell, Penare, Penbeagle, Penberth, Penberth Cove, Pencarrow, Pencoys, Pencuke, Pendeen, Pendoggett, Pendrift, Penelewey, Pengegon, Pengelly, Pengersick, Pengold, Pengover Green, Penhale, Penhale Jakes, Penhallam, Penhallick, Penhallow, Penhallym, Penhalurick, Penhalvean, Penmarth, Penmayne, Pennance, Pennytinney, Penpethy, Penpillick, Penpol, Penpoll, Penponds, Penpont, Penrose, Penrose Hill, Penryn, Pensilva, Penstraze, Pentewan, Pentire, Penwartha, Penwartha Coombe, Penweathers, Penwithick, Penzance, Percuil, Perran Downs, Perran Wharf, Perranarworthal, Perrancoombe, Perranporth, Perranuthnoe, Perranwell, Perranwell Station, Perranzabuloe, Peterville, Petherwin Gate, Phillack, Philleigh, Piece, Pillaton, Pipers Pool, Pityme, Plaidy, Plain Street, Plain-an-Gwarry, Playing Place, Plusha, Plushabridge, Point, Polbathic, Polborder, Polbrock, Poldice, Polgear, Polgigga, Polgooth, Polkerris, Polladras, Polmarth, Polmassick, Polmear, Polmorla, Polpenwith, Polpeor, Polperro, Polruan, Poltesco,