In this section you can find information about the towns included in the study
| Town | Dialects | Maps | Records |
| Lizarraga de Izagaondoa | 0 | ||
| Lizarragabengoa | 0 | ||
| Lizaso | 4 | ||
| Lizoáin-Arriasgoiti | 0 | ||
| Loizu | 0 | ||
| Lozen | 2 | ||
| Lumbier | 0 | ||
| Lusarreta | 0 | ||
| Luxe-Sumberraute | 2 | ||
| Luzaide/Valcarlos | 123 | ||
| Madotz | 2 | ||
| Mañeru | 0 | ||
| Maquirriain | 0 | ||
| Marcaláin | 0 | ||
| Masparraute | 1 | ||
| Mendigorría | 0 | ||
| Mendive | 4 | ||
| Metauten | 0 | ||
| Mezkiritz | 33 | ||
| Méharin | 3 | ||
| Monreal | 0 | ||
| Mugiro | 2 | ||
| Murgindueta | 0 | ||
| Murieta | 0 | ||
| Muruzábal | 4 | ||
| Muskitz | 8 | ||
| Muzqui | 1 | ||
| Nagore | 0 | ||
| Narbarte | 10 | ||
| Navaz |