- Machine Shop & Tool Repair Service, Sidney
- Machinery, Supplies & Equipment - Business Supplies Related, Sidney
- Machinery, Supplies & Equipment - Construction & Contractor Related, Sidney
- Major Appliances, Sidney - Household & Kitchen
- Management Consultants & Services, Sidney
- Manicurists & Pedicurists, Sidney
- Manufacturing, Sidney
- Manufacturing Products, Sidney
- Marriage & Family Counselors, Sidney
- Masonry Materials & Supplies, Sidney
- Massage Therapists & Professional, Sidney
- Massage Therapy, Sidney
- Mechanical Engineer, Sidney - Mechanical Engineering Service
- Medical Groups & Clinics, Sidney - Medical & Health Centers
- Membership Sports & Recreation Clubs, Sidney
- Mental & Developmental Information & Referral Services, Sidney
- Mental Health Specialists, Sidney - Psychologist, Psychiatrist, Psychotherapist, etc
- Merle Norman Cosmetics, Sidney
- Metal Buildings, Sidney - Kits, Homes, Steel Buildings, etc
- Methodist Church, Sidney
- Mexican Restaurants, Sidney
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- Mining, Sidney
- Miscellaneous Business Product Repair, Sidney
- Miscellaneous Retail Stores, Sidney
- Miscellaneous Government, Sidney
- Miscellaneous Manufacturing, Sidney
- Miscellaneous Personal Services, Sidney
- Miscellaneous Photographers, Sidney
- Miscellaneous Professional, Sidney
- Mobile Home Parks & Communities , Sidney
- Monuments, Tombstones, Markers & Memorials, Sidney
- Mortgage Bankers & Correspondents, Sidney
- Mortgage Contracts & Services, Sidney
- Motor Vehicle, Sidney
- Motor Vehicle Rental & Leasing, Sidney
- Motorcycle Parts, Accessories & Dealers, Sidney
- Movie Theaters, Sidney
- Moving Truck Rental , Sidney
- Muffler Shop & Exhaust Systems, Sidney
- Museums, Sidney
- Music, Sidney
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