- Machine Shop & Tool Repair Service, Westhampton Beach
- Machinery, Supplies & Equipment - Business Production Related, Westhampton Beach
- Machinery, Supplies & Equipment - Business Supplies Related, Westhampton Beach
- Mailing, Delivery & Courier Service, Westhampton Beach
- Malls & Shopping Centers, Westhampton Beach
- Management Consultants & Services, Westhampton Beach
- Manicurists & Pedicurists, Westhampton Beach
- Manufacturing, Westhampton Beach
- Marinas & Marina Services, Westhampton Beach
- Marine Contractors & Designers, Westhampton Beach
- Marriage & Family Counselors, Westhampton Beach
- Martial Arts & Self Defense Schools, Westhampton Beach
- Masonry Materials & Supplies, Westhampton Beach
- Massage Therapists & Professional, Westhampton Beach
- Massage Therapy, Westhampton Beach
- Meat Market, Wholesale & Products, Westhampton Beach
- Mechanical Contractors, Westhampton Beach - Install, Service & Repair
- Medical Supplies & Equipment, Westhampton Beach
- Membership Sports & Recreation Clubs, Westhampton Beach
- Mental Health Specialists, Westhampton Beach - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Repair Service & Blacksmith, Westhampton Beach - Iron Works
- Methodist Church, Westhampton Beach
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- Mexican Restaurants, Westhampton Beach
- Mini & Self Storage, Westhampton Beach
- Mirrors, Westhampton Beach - Custom, Framed, Bathroom, Vanity & Wall Mirrors
- Miscellaneous Government, Westhampton Beach
- Miscellaneous Personal Services, Westhampton Beach
- Miscellaneous Photographers, Westhampton Beach
- Miscellaneous Professional, Westhampton Beach
- Monuments, Tombstones, Markers & Memorials, Westhampton Beach
- Mortgage Bankers & Correspondents, Westhampton Beach
- Mortgage Service Bureaus, Westhampton Beach
- Motion Picture & Television Production Services, Westhampton Beach
- Motor Vehicle, Westhampton Beach
- Motor Vehicle Rental & Leasing, Westhampton Beach
- Movie Theaters, Westhampton Beach
- Moving & Storage Supplies & Equipment, Westhampton Beach
- Moving Companies, Westhampton Beach
- Moving Supplies & Equipment Rental, Westhampton Beach
- Moving Truck Rental , Westhampton Beach
- Museums, Westhampton Beach
- Music, Westhampton Beach
- Musical Recording Services, Westhampton Beach
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