- Machine Shop & Tool Repair Service, Gorham
- Machine Tool Repair & Rebuild, Gorham
- Machine Tools Manufacturers Metal Cutting Types, Gorham
- Machinery And Equipment Manufacturers, Gorham
- Machinery, Supplies & Equipment - Business Supplies Related, Gorham
- Machinery, Supplies & Equipment - Construction & Contractor Related, Gorham
- Magazine & Newspaper Stands, Gorham - Dealers & Distributors
- Maintenance, Cleaning & Sanitation, Gorham
- Management Consultants & Services, Gorham
- Manicurists & Pedicurists, Gorham
- Manufacturers Agents & Representatives, Gorham
- Manufacturing, Gorham
- Manufacturing Products, Gorham
- Marriage & Family Counselors, Gorham
- Masonry Contractors, Gorham - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Gorham
- Mechanical Contractors, Gorham - Install, Service & Repair
- Mechanical Engineer, Gorham - Mechanical Engineering Service
- Medical Supplies & Equipment, Gorham
- Membership Sports & Recreation Clubs, Gorham
- Mental Health Specialists, Gorham - Psychologist, Psychiatrist, Psychotherapist, etc
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- Metal Finishers, Gorham
- Metal Plating & Polishing, Gorham
- Methodist Church, Gorham
- Microwave Communications, Gorham
- Mildew Removal & Control, Gorham - Mold Removal
- Mini & Self Storage, Gorham
- Miscellaneous Government, Gorham
- Miscellaneous Manufacturing, Gorham
- Miscellaneous Personal Services, Gorham
- Miscellaneous Photographers, Gorham
- Miscellaneous Professional, Gorham
- Mobile Home Parks & Communities , Gorham
- Modular & Mobile Homes For Sale, Gorham - Manufactured Homes Sale & Service
- Mortgage Bankers & Correspondents, Gorham
- Motion Pictures Video Tape Duplication & Transfer Services, Gorham
- Motor Vehicle, Gorham
- Moving & Storage Supplies & Equipment, Gorham
- Music, Gorham
- Music Lessons, Gorham
- Music Lessons - Instrumental, Gorham
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