| 201 | Little Swiss Village | Minocqua | WI | 54548 | 715-356-3675 |
| 202 | Lofty Pines Resort | St Germain | WI | 54558 | 715-542-3096 |
| 203 | Long Lake Resort | Long Lake | WI | 54542 | 715-674-5339 |
| 204 | Loon Crest Resort | Pelican Lake | WI | 54463 | 715-487-6040 |
| 205 | Loon's Landing Resort | St Germain | WI | 54558 | 715-479-9190 |
| 206 | Lornors Portage Resort | Minocqua | WI | 54548 | 715-356-6224 |
| 207 | Lost Hideaway | St Germain | WI | 54558 | 715-542-3460 |
| 208 | Ludwig's Alder Pines Resort | Manitowish Waters | WI | 54545 | 715-543-2646 |
| 209 | Lueth's Landing | Tomahawk | WI | 54487 | 715-224-2188 |
| 210 | Luethy's Meta Lake Lodge | Eagle River | WI | 54521 | 800-752-7339 |
| 211 | M N L Resort | Conover | WI | 54519 | 715-479-3013 |
| 212 | Madeline Lake Rv Park & Cottages | Woodruff | WI | 54568 | 715-356-7610 |
| 213 | Manns Harbor Campground | Three Lakes | WI | 54562 | 715-546-3520 |
| 214 | Maple Shores Resort | Three Lakes | WI | 54562 | 715-546-3111 |
| 215 | Maple View Resort & Campgrou Nd | Conover | WI | 54519 | 715-479-4600 |
| 216 | Maplewood Resort | Eagle River | WI | 54521 | 715-479-8477 |
| 217 | Markowski's Crescent Park | Rhinelander | WI | 54501 | 715-282-5217 |
| 218 | Marywood Spirituality Center | Woodruff | WI | 54568 | 715-385-3750 |
| 219 | Meadowlark Resort | Boulder Junction | WI | 54512 | 715-385-2725 |
| 220 | Mel's Woods Resort | Sayner | WI | 54560 | 715-542-3301 |
| 221 | Mercer Lake Resort Of Minocqua | Minocqua | WI | 54548 | 715-356-3184 |
| 222 | Merry Dale Resort | Rhinelander | WI | 54501 | 800-315-3990 |
| 223 | Messina's Lakeside Cottage | Three Lakes | WI | 54562 | 715-384-9356 |
| 224 | Mickey's Sunset Bay | Rhinelander | WI | 54501 | 715-362-3745 |
| 225 | Mielke's Rustic Retreat | Rhinelander | WI | 54501 | 708-858-2549 |
| 226 | Miller's Boulder Retreat | Boulder Junction | WI | 54512 | 715-385-0058 |
| 227 | Miller's Shorewood Vista | Rhinelander | WI | 54501 | 715-362-4818 |
| 228 | Minocqua Shores Resort | Minocqua | WI | 54548 | 715-356-3178 |
| 229 | Moen Lake Campground & Resort | Rhinelander | WI | 54501 | 715-369-0707 |
| 230 | Mohawk Resort | Crivitz | WI | 54114 | 715-854-7824 |
| 231 | Moon Beach Camp | Saint Germain | WI | 54558 | 715-479-8255 |
| 232 | Moonlight Resort | Rhinelander | WI | 54501 | 715-369-0521 |
| 233 | Moonlite Bay | Tomahawk | WI | 54487 | 715-453-3336 |
| 234 | Moran's Landing On Swamp Lake | Tomahawk | WI | 54487 | 715-453-3324 |
| 235 | Muskellunge Lake Resort | Tomahawk | WI | 54487 | 715-453-4601 |
| 236 | Musky Bay Resort | Rhinelander | WI | 54501 | 800-899-8036 |
| 237 | Musky Point Resort | Rhinelander | WI | 54501 | 715-282-5615 |
| 238 | Musky Shores | Minocqua | WI | 54548 | 715-356-5054 |
| 239 | Narrows Resort | Minocqua | WI | 54548 | 715-356-3651 |
| 240 | Nicolet Village | Eagle River | WI | 54521 | 715-545-2522 |
| 241 | Nitschke's Northern Resort | Minocqua | WI | 54548 | 715-356-7795 |
| 242 | Nolan's Nook & Nest | St Germain | WI | 54558 | 715-479-2683 |
| 243 | Nordic Hills Campground | Pelican Lake | WI | 54463 | 715-487-5227 |
| 244 | North Haven Resort | Rhinelander | WI | 54501 | 715-369-0444 |
| 245 | North Trail Resort | Three Lakes | WI | 54562 | 715-546-3253 |
| 246 | Northern Nest Resort | Tomahawk | WI | 54487 | 715-453-5208 |
| 247 | Northern Quest | Three Lakes | WI | 54562 | 715-546-2329 |
| 248 | Northernaire Villas | Three Lakes | WI | 54562 | 888-542-3338 |
| 249 | Northforest Campgrounds | Tomahawk | WI | 54487 | 715-453-2522 |
| 250 | Northland Resort | St Germain | WI | 54558 | 715-542-3970 |
