| 1 | Atchel lake | Roscommon County | MI | 13 acres |
| 2 | Backus Creek Flowage | Roscommon County | MI | 550 acres |
| 3 | Backus Lake Flowage | Roscommon County | MI | 500 acres |
| 4 | Bambi Lake | Roscommon County | MI | 19 acres |
| 5 | Barney Lake | Roscommon County | MI | 24 acres |
| 6 | Bear Creek Flowage | Roscommon County | MI | 273 acres |
| 7 | Beaver Lake Flowage | Roscommon County | MI | 33 acres |
| 8 | Boyce Lake | Roscommon County | MI | 26 acres |
| 9 | Campbell Lake | Roscommon County | MI | 26 acres |
| 10 | Clear Lake | Roscommon County | MI | 77 acres |
| 11 | Lake Co-Be-Ac | Roscommon County | MI | 35 acres |
| 12 | Denton Creek Flowage | Roscommon County | MI | 270 acres |
| 13 | Doyle Lake | Roscommon County | MI | 22 acres |
| 14 | Dunham Lake | Roscommon County | MI | 13 acres |
| 15 | East Twin Lake | Roscommon County | MI | 16 acres |
| 16 | East Twin Lake | Roscommon County | MI | 96 acres |
| 17 | Eddy Lake | Roscommon County | MI | 18 acres |
| 18 | Headquarters Lake | Roscommon County | MI | 26 acres |
| 19 | Higgins Lake | Roscommon County | MI | 9,900 acres |
| 20 | Houghton Lake | Roscommon County | MI | 19,600 acres |
| 21 | Little Mud Lake Flowage | Roscommon County | MI | 550 acres |
| 22 | Marl Lake | Roscommon County | MI | 13 acres |
| 23 | Marl Lake | Roscommon County | MI | 269 acres |
| 24 | Mud Lake | Roscommon County | MI | 96 acres |
| 25 | No Name Lake | Roscommon County | MI | 40 acres |
| 26 | No Name Lake | Roscommon County | MI | 30 acres |
| 27 | No Name Lake | Roscommon County | MI | 10 acres |
| 28 | No Name Lake | Roscommon County | MI | 11 acres |
| 29 | No Name Lake | Roscommon County | MI | 11 acres |
| 30 | No Name Lake | Roscommon County | MI | 15 acres |
| 31 | No Name Lake | Roscommon County | MI | 21 acres |
| 32 | No Name Lake | Roscommon County | MI | 18 acres |
| 33 | No Name Lake | Roscommon County | MI | 70 acres |
| 34 | No Name Lake | Roscommon County | MI | 17 acres |
| 35 | No Name Lake | Roscommon County | MI | 11 acres |
| 36 | Pup Lake | Roscommon County | MI | 23 acres |
| 37 | Robinson Lake | Roscommon County | MI | 184 acres |
| 38 | Robinson Creek Flowage | Roscommon County | MI | 490 acres |
| 39 | Rollway Lake | Roscommon County | MI | 38 acres |
| 40 | Russell Lake | Roscommon County | MI | 90 acres |
| 41 | Ryan Lake | Roscommon County | MI | 14 acres |
| 42 | Ryan Lake | Roscommon County | MI | 13 acres |
| 43 | Sewage Treament Pond | Roscommon County | MI | 80 acres |
| 44 | Sewage Treament Pond | Roscommon County | MI | 24 acres |
| 45 | Sewage Treament Pond | Roscommon County | MI | 39 acres |
| 46 | Shadow Lake | Roscommon County | MI | 900 acres |
| 47 | Spring Lake | Roscommon County | MI | 13 acres |
| 48 | Spring Lake | Roscommon County | MI | 26 acres |
| 49 | Lake St. Helen | Roscommon County | MI | 2,400 acres |
| 50 | West Twin Lake | Roscommon County | MI | 275 acres |