- Machine Shop & Tool Repair Service, Sheffield
- Machinery, Supplies & Equipment - Business Production Related, Sheffield
- Machinery, Supplies & Equipment - Business Supplies Related, Sheffield
- Machinery, Supplies & Equipment - Construction & Contractor Related, Sheffield
- Major Appliances, Sheffield - Household & Kitchen
- Mammography Clinics, Sheffield - Breast Cancer Screening
- Management Consultants & Services, Sheffield
- Manufacturing, Sheffield
- Manufacturing & Industrial Consultants, Sheffield
- Manufacturing Products, Sheffield
- Maps & Supplies, Sheffield
- Marine Supplies & Equipment, Sheffield - Boat Supplies
- Masonry Materials & Supplies, Sheffield
- Massage Therapy, Sheffield
- Material Handling Equipment, Sheffield - Conveyor Belt, Pallet Jack, Forklift, etc
- Medical Billing Services, Sheffield
- Medical Diagnostic Clinics, Sheffield - Clinical Labs & Centers
- Medical Groups & Clinics, Sheffield - Medical & Health Centers
- Medical Supplies & Equipment, Sheffield
- Men's & Boys Clothing & Accessories Stores, Sheffield
- Men's Clothing Stores, Sheffield - Clothes & Accessories
- Mens & Boys Jeans & Western Wear Stores, Sheffield
- Mental Health Specialists, Sheffield - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Goods Alloys, Sheffield
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- Metal Products, Sheffield
- Methodist Church, Sheffield
- Mexican Restaurants, Sheffield
- Mini & Self Storage, Sheffield
- Mining, Sheffield
- Mining Development & Exploration, Sheffield
- Mining Services, Sheffield
- Ministries Church, Sheffield
- Miscellaneous Government, Sheffield
- Miscellaneous Personal Services, Sheffield
- Miscellaneous Photographers, Sheffield
- Miscellaneous Professional, Sheffield
- Monuments, Tombstones, Markers & Memorials, Sheffield
- Mortgage Bankers & Correspondents, Sheffield
- Motion Picture Pre & Post Production Services, Sheffield
- Motor Vehicle, Sheffield
- Motor Vehicle Rental & Leasing, Sheffield
- Motorcycle & Motor Scooters Dealers, Repair & Service, Sheffield
- Motorcycle Repair & Service, Sheffield
- Movie Theaters, Sheffield
- Moving Supplies & Equipment Rental, Sheffield
- Moving Truck Rental , Sheffield
- Music, Sheffield
- Musical Recording Services, Sheffield
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