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M| NAME | LOCATION | TYPE |
| Maitlandfield House Hotel | Haddington | Restaurant |
| Malin Court | Turnberry | Restaurant |
| Manor House | Oban | Restaurant |
| Mansfield Castle Hotel | Tain | Restaurant |
| Mansfield House Hotel | Hawick | Restaurant |
| March House | Kincraig | Home Cooking |
| Marrbury Smokehouse Shop and Cafe | Newton Stewart | Restaurant |
| Maryfield Hotel | Bressey | Restaurant |
| McNees | Crieff | Takeaway / Fast Food |
| Mehalah Riverside House | Spean Bridge | Home Cooking |
| Millennium Hotel | Glasgow | Restaurant |
| Moffat Woollen Mill | Moffat | Restaurants Self Service |
| Monachyle Mhor Hotel | Balquhidder | Restaurant |
| Monty's Bistro | Lerwick | Restaurant |
| Morangie House Hotel | Tain | Restaurant |
| Muckrach Lodge Hotel & Restaurant | Grantown on Spey | Restaurant |
| Murrayshall House Hotel | Perth | Restaurant |
| Museum Coffee Shop | Strathpeffer | Tea Room / Coffee Shop |
| Mussel & Steak Bar | Edinburgh | Restaurant |
| The Mansefield | Elgin | Restaurant |
| The Maple Court Hotel | Inverness | Restaurant |
| The Marcliffe at Pitfodels | Aberdeen | Restaurant |
| The Milton | Banchory | Restaurant |
| The Moorings Hotel | Fort William | Restaurant |
| The New Mains of Scotstown Inn | Bridge of Don | Restaurant |
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