- Machine Shop, Watkins Glen
- Machine Shop & Tool Repair Service, Watkins Glen
- Machinery, Supplies & Equipment - Business Supplies Related, Watkins Glen
- Machinery, Supplies & Equipment - Construction & Contractor Related, Watkins Glen
- Management Consultants & Services, Watkins Glen
- Manufacturing, Watkins Glen
- Marinas & Marina Services, Watkins Glen
- Masonry Materials & Supplies, Watkins Glen
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- Mental Health Specialists, Watkins Glen - Psychologist, Psychiatrist, Psychotherapist, etc
- Methodist Church, Watkins Glen
- Miscellaneous Government, Watkins Glen
- Miscellaneous Professional, Watkins Glen
- Monuments, Tombstones, Markers & Memorials, Watkins Glen
- Mortgage Bankers & Correspondents, Watkins Glen
- Motor Vehicle, Watkins Glen
- Movie Theaters, Watkins Glen
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