| Macdonald | James | 966 | Private | Source: Nominal roll in WO127 |
| Mace | J | | | Source: QSA and KSA rolls |
| Mace | James | 1291 | Private | Source: Nominal roll in WO127 |
| Macfarlane | A | | | Source: QSA and KSA rolls |
| Macfarlane | Angus | 67 | Private | Source: Nominal roll in WO127 |
| Machell | C E | | | Source: QSA and KSA rolls |
| Machell | Charles Edward | 490 | Col/Sergeant | Source: Nominal roll in WO127 |
| Macintosh | J | | | Source: QSA and KSA rolls |
| Macintosh | James | 845 | Private | Source: Nominal roll in WO127 |
| Mackay | J | | | Source: QSA and KSA rolls |
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