| Leumax Technology | |
| Level Seven | Lagos |
| Lexoft Media Ltd | Lagos |
| LifeBank | Lagos |
| Linestech Solutions | |
| Lington & Bernie Consulting Ltd | Lagos |
| Lite Barcodes | |
| Lite Innovations | |
| LucrativeTECH | |
| Lucred | |
| Lumiere Multimedia | Lagos |
| MA Design Agency | |
| MA Digitals | |
| Madonna University, Nigeria | Rivers |
| Mahshell Soft Ltd | |
| Mai Idris Alooma Polytechnic, Geidam | |
| Maikwalla ICT Solution Center | |
| MainOne | Lagos |
| Maocular Tech Expert | |
| Mara | Lagos |
| Maritime Academy of Nigeria | |
| Marvengrey Technologies Nigeria Ltd | |
| Masterweb Business Solutions Ltd | |
| Mauco Enterprises | Lagos |
| MaxiSoft Solutions | Lagos |
| Maybeach Tech | |
| Mayeconcept Web Services | |
| Mayne Systems | Lagos |
| McPherson University | |
| McReal Online Networks Systems Ltd | Rivers |
| MDaaS Global Corporation | Lagos |
| Medismarts | |
| Medtech | Federal Capital Territory |
| Meghee | Federal Capital Territory |
| Michaeal and Cecillia Ibru University | |
| Michael and Cecilia Ibru University | |
| Michael Okapa University of Agriculture, Umudike | |
| Michael Otedola College of Primary Education | |
| Microsoft Nigeria | Lagos |
| Microsoftware Research Ltd | |
| MicroSolutions Technology (Nigeria) Ltd | |
| Microtraction | Lagos |
| Microware Solutions | Lagos |
| Midela Solutions | |
| Mira Technologies | |
| Mirsoft | Federal Capital Territory |
| MIST Digital Agency Ltd | |
| Mobirevo Software & Technologies Ltd | |
| Mono Technologies Nigeria Ltd | Lagos |
| Morbius Digitals | |